Guidelines for assessments in search and seizure cases

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....ome Tax (Inv) & (Intelligence) All Chief Commissioners of Income Tax (Central) Sir/Madam, Sub : Guidelines for assessments in search and seizure cases - reg Ref : Board's Instructions F.No. 286/161/2006-IT (Inv - II) dt.22.12.2006 & F.No.236/161/2006 IT (Inv.- II) dt. 24.07.2007 It is noticed that a large number of search assessments including time barring assessments, are pen....

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....examine the draft questionnaire and issue it to the assessee in consultation with the Jt. /Addl. CIT(C) within 15 days of its receipt. If the Assessing Officer does not agree with any issue mentioned in the said draft questionnaire, he in consultation with the Jt./Addl. CIT (C) may modify the questionnaire suitably after recording the reasons in the note sheet. However, the time schedule ....

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....tioned in the MIS reports. iv. CCs (Cent) / DGs (Inv) may fix a time frame for completion of each search assessment, which the AOs may follow to avoid the last minute rush to meet the limitation dote for completion of assessment. CITs will monitor progress of assts in important cases and discuss matters with Addl CITs and AOs. v. Quality of assessment orders in central circles sh....