INCOME TAX

INSTRUCTION NO. 1954/1998

 Dated: October 9, 1998

Subject: Production of seized records before the Revenue Audit Parties

The request of the C&AG 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 time-consuming exercise of formal handing over/taking-over of records and the possible damage/loss of documents in transit, the C & AG's off ice has been requested to send a representative to the Assessing Officer-holding custody of records-whenever 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.

F.No. 414/41/95-IT(INV-I)

(M.S. KAUSHIK)
Deputy Secretary to the Govt. of India.