Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Precautions to be taken in preparation of Panchnama

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 not been prepared with due care and caution. Some of the major defects observed i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 immediately preceding panchnama and also to the fact that all the seals were inspected by the Authorized Officer, the person in-charg....