Written submissions in Appeals/Writ filed before the High Court challenging the validity of search-reg.

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..... ns are made in Appeals/Writs instituted before the High Court, wherein validity of search is being challenged on grounds of non-recording of reasons/non-existence of satisfaction note/illegality of search etc. 2. The Board hereby directs that wherever the validity of search is either being challenged by the assessee or defended by the Department: (a) A statement of written submissions be invari .....

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..... aper book compilation, should invariably be forwarded to the Board, wherein SLP is recommended against the order of the High Court quashing the search on any ground. * The Counsels engaged by the Department to deal with such matters should be directed in writing to make the aforesaid written submissions, before the Hon'ble High Court, in addition to oral pleadings. 3. The contents of this Ins .....

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