Launching of Prosecution in Search & Seizure cases

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.... The Chief Commissioner of Income Tax (Central), Mumbai (by name). 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 ef....

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....s which can be attracted in search cases also. These criminal prosecutions can 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 alt....