Written submissions in Appeals/Writ filed before the High Court challenging the validity of search-reg.

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....s are made in Appeals/Writs instituted before the High Court, wherein validity of search is being challenged on grounds of non-recording of reasons/non-existence of satisfaction note/illegality of search etc. 2. The Board hereby directs that wherever the validity of search is either being challenged by the assessee or defended by the Department: (a) A statement of written submissions be invaria....