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Seizure to books of account and documents which have not been produced.

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.... 1965 wherein it was stated that at different stages of proceedings u/s 132(i) the Director of Inspection or the Commissioner of Income-tax and the authorised officer must apply their minds and form opinion as to the relevancy or usefulness of books of accounts and other documents, Shri S. Narayan, the then Chairman, C.B.D.T., also stressed in his confidential D.O.F.No. 286/36/77-IT(INV), dated th....