CCTV Safeguards in the Tax Dept. Investigations: CASE COMPILATION on Recording, Preservation and Privacy
₹399.00 + GST
This comprehensive case compilation examines the evolving judicial approach towards the use of CCTV cameras in tax department investigations, searches, inspections, summons proceedings and other coercive proceedings. It brings together important judicial precedents dealing with the requirement of recording investigative proceedings, preservation and production of CCTV footage, access to such recordings, and the consequences of non-compliance with safeguards prescribed by the courts.
A comprehensive compilation of important judicial precedents dealing with CCTV recording, preservation, disclosure and privacy safeguards in Tax Department investigations.
The compilation covers cases concerning searches, inspections, investigations, summons proceedings and other departmental actions, with focus on the legal requirement of recording proceedings, preservation of CCTV footage, access to recordings, allegations of procedural irregularities, and the evidentiary value of CCTV footage.
It also examines the constitutional and procedural safeguards relating to privacy, personal liberty, transparency and fairness, along with judicial remedies available where CCTV footage is not preserved or prescribed safeguards are violated.
Key Features:
- Important judgments on CCTV recording in tax investigations
- Cases on preservation and production of CCTV footage
- Judicial principles on access to CCTV recordings
- Privacy and personal liberty considerations
- Consequences of non-preservation or destruction of footage
- Evidentiary significance of CCTV footage
- Practitioner-focused compilation for tax litigation and departmental proceedings
Ideal for: Advocates, Chartered Accountants, Tax Consultants, Tax Practitioners, Businesses and Departmental Officers dealing with GST, Customs, Income Tax and other tax investigations.
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