Guidelines for assessments in search and seizure cases

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..... 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 pending with Central circles. It is further noticed that many a times assessee' .....

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..... . /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 for issue of the questionnaire may be followed Strictly. ii. DGITs (Inv) /CCITs (Cent) will e .....

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..... sessment, 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 should be of very high order. Assessing Officers will pass speaking orders highlighting issues emerging in a case. Submission .....

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