INCOME TAX INSTRUCTION NOnbsp19541998 nbspDated October 9 1998 SubjectnbspProduction of seized records before the Revenue Audit Parties The request of the CampAG for making available the records and documents seized during search for audit scrutiny has been under consideration of the Government for some time 2 After careful consideration of the matter it has been decided that the seized records would be made available to the Revenue Audit Parties for scrutiny The seized records are normally very voluminous In order to obviate the timeconsuming exercise of formal handing overtakingover of records and the possible damageloss of documents in transit the C amp AGs off ice has been requested to send a representative to the Assessing Officerholding custody of recordswhenever such records have to be scrutinised The records would be scrutinized in the presence of the Assessing Officer 3 The above instructions may be brought to the notice of all the officers working in your region FNo 4144195ITINVI MS KAUSHIK Deputy Secretary to the Govt of India nbsp