TaxTMI 
TaxTMI 
Improving the quality of Appraisal Reports and Security of Seized / impounded books / documents / electronic storage devices
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.... New Delhi, 24.08.2009 To, All Director Generals of Income Tax (Inv) & (Intelligence) All Chief Commissioners of Income Tax (Central) Sir/Madam, Sub : Improving the quality of Appraisal Reports and Security of Seized / impounded books / documents / electronic storage devices Ref : Board's Instructions F.No. 286 / 76 / 2007- IT (Inv II), dated Sept 26 2007 and F.No.28....
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....r provisional attachment u/s 281 of the I.T. Act, 1961. 2.iii. It is also noticed that all the evidences gathered and findings by the Investigation Directorates during the post search enquires are not forwarded to the Assessing Officers, which results in duplication of enquiries, wastage of precious time of officers and grievance to assessee, 3. Therefore, while reiterating the issues ....
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....aisal Report) 3.ii. Appraisal Report should clearly mention/list out : a. Assets/properties where provisional attachment u/s 281B is suggested. b. iCases where proceedings u/s 153C are required to be initiated, along with details of relevant seized documents or assets etc. belonging to such other persons; ii. It should also be specifically brought out as to whic....
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....rch enquiry, all letters to bank/other Agencies withdrawing Prohibitory Orders, 5. Intimation to other agencies: During course of search or post search enquiry, wherever infraction of other laws is found, in addition to mentioning this fact in the Appraisal Report, the processing Addl /Jt. DIT should immediately inform, the authorities responsible for administration of such laws, at the time of....