Launching of Prosecution in Search & Seizure cases

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..... Sub: Launching of Prosecution in Search & Seizure cases. Please refer o the deliberations in the All India Annual Conference of DGs (Inv.) and Central charges of Income Tax held in April, 2002 at Delhi on the subject of 'Searches as Effective Deterrence'. It has been noted that even after searches, there is lack of effective deterrence on tax evaders because of the fact that not many prosecuti....

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....be invoked against a a person for refusing to answer any question demanded by a public servant in the exercise of his legal powers (Section 179), or for refusing to sign any statement made by such person before the public servant (Section 180), or for making a false statement by such person before the public servant although such person knows or believes that such statement is false or not true (S....