Central Board of Direct Taxes

Directorate of Income-Tax (Legal & Research)

4th Floor, Room No. 419, Drum Shape Building,

I.P.Estate, New Delhi-110002

Tele No.: 011-23370336

Instruction F.No. ADG-II/ Supreme Court Cell/ 1711/2011/

Date: 5th January 2017


All the Principal Chief Commissioners of Income Tax,

Subject: Request for providing information regarding pending litigation on the issue of validity of search and seizure operations, where the Court/Tribunal have directed the Department to produce records including the Satisfaction Note” and other evidence gathered on the basis of which search was conducted- regarding

The hearing in C.A.No.2734 of 2013 in the case of CIT Vs C.Ramaiah Reddy, is currently underway at the Hon’ble Supreme Court of India. The Substantial Questions of Law before the Apex Court are given in the letter attached. The Hon’ble Supreme Court has desired that it be informed regarding number & details of such cases pending before High Courts and Tribunals wherein the Courts/Tribunals have questioned the validity of search and seizure operations, and, where the Court/Tribunal have directed the Department to produce records including the satisfaction note and other evidence gathered on the basis of which search was conducted.

The Hon’ble Apex Court has directed that the information be furnished on or before next date of hearing i.e. 17/01/2017. Therefore, looking at the importance and urgency, the information in this regard be submitted by 11/01/2017 to the Directorate of Legal and Research, New Delhi. The required information may be sent at Fax No.011-23379215 and Email ID. Scc.lr@incometax.gov.in in the format enclosed.

In case no information is received, it will be assumed that no litigation is pending in your charge on this issue and the Hon’ble Apex Court will be informed accordingly.

Ruchika C.Govil

Addl.Dir.Gen(L&R)-II, Delhi

Encl. 1. Letter dated 4th January, 2017 from Sanyat Lodha from the Chamber of ASG, Sh. N.K.Kaul.

2. Format for submission of information required.


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Category : Income Tax (28213)
Type : Instructions (1000) Notifications/Circulars (32455)

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