https://www.taxtmi.com/circulars?id=68331 Directives require operational and procedural reforms for search and seizure and post-search assessments: postings to Investigation Wing are performance-sensitive; DGsIT(Inv.) must lead selection and coordination of searches with jurisdictional notice; seizure policy should prioritize evidence collection over routine seizure of stock-in-trade, and where immediate verification is not possible a prohibition order u/s 132(3) may be used; non-essential documents should generally not be seized; appraisal reports must be brief and handed to Assessing Officers promptly; Investigation Wing should suggest but not quantify telescoping, leaving final decision to the AO; registers must track post-appeal outcomes and recoveries. en-us Thu, 22 May 2003 00:00:00 +0530 Sat, 29 Mar 2025 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68331 Directives require operational and procedural reforms for search and seizure and post-search assessments: postings to Investigation Wing are performance-sensitive; DGsIT(Inv.) must lead selection and coordination of searches with jurisdictional notice; seizure policy should prioritize evidence collection over routine seizure of stock-in-trade, and where immediate verification is not possible a prohibition order u/s 132(3) may be used; non-essential documents should generally not be seized; appraisal reports must be brief and handed to Assessing Officers promptly; Investigation Wing should suggest but not quantify telescoping, leaving final decision to the AO; registers must track post-appeal outcomes and recoveries. Circulars Income Tax Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68331