TaxTMI 
TaxTMI 
Improving the quality of Appraisal Reports and Security of Seized / impounded books / documents / electronic storage devices
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....come 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.286 / 77 / 2007 - IT (Inv II) dated Sept 13 2007 Several instances have come to ....
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....e 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 mentioned in the Instructions under reference and the guidelines laid down in Search and Seizure Manual,....
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....ggested. 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 which cases, out of these, have been proposed for centralization and in which cases, if any, the relevant seized material has been sent to the jurisdictional Assessing Off....
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....dition 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 detection of infraction of other laws and not later than a period of 15 days of submission of the Appraisal Report. The information should also be invariably shared in the immediate next meeting of the Regional E....