Precautions to be taken in preparation of Panchnama

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.... All Directors General of Income Tax(Inv.) Director General of Income(I & CI) Sub : Precautions to be taken in preparation of Panchnama- regarding Sir, I am directed to refer to the Search and Seizure Manual, 2007, Vol. (Pages 86-89) on the above mentioned subject. Despite clear guidelines, instances have been noticed wherein panchnamas of search and seizure operations have ....

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....all Authorized Officers and other officials who assisted the Authorized Officers are not being mentioned in the panchnama. e) The names of the witnesses in the search have been mentioned in the panchnama. However, their stated addresses are not complete. f) When the search is resumed one subsequent day, the panchnama prepared on the subsequent day does not refer to the immediatel....