https://www.taxtmi.com/circulars?id=68211 Guidelines require decentralization of search-group cases after the Department files a second appeal or after preparation of a paper book where the assessee has filed second appeal, while retaining only those specific cases where prosecution is contemplated until prosecution is launched; prosecution-related seized material must be held until completion of proceedings and then handed to the Nodal Officer/DCIT (Prosecution) or retained by the AO if court location differs, with other seized documents returnable to the assessee against an undertaking prior to transfer. en-us Thu, 26 Feb 2009 00:00:00 +0530 Fri, 21 Mar 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68211 Guidelines require decentralization of search-group cases after the Department files a second appeal or after preparation of a paper book where the assessee has filed second appeal, while retaining only those specific cases where prosecution is contemplated until prosecution is launched; prosecution-related seized material must be held until completion of proceedings and then handed to the Nodal Officer/DCIT (Prosecution) or retained by the AO if court location differs, with other seized documents returnable to the assessee against an undertaking prior to transfer. Circulars Income Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68211