Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Authorizations in some cases<br />
Proviso to S.133A(6) …..<br />
<br />
No survey can be conducted, Without Prior approval of<br />
the Joint or Additional Commissioner or Joint or<br />
Additional Director, by<br />
– Deputy Director / Commissioner of <strong>Income</strong> <strong>Tax</strong><br />
– Assistant Director / Commissioner of <strong>Income</strong> <strong>Tax</strong><br />
– Assessing Officer<br />
– <strong>Tax</strong> Recovery Officer<br />
– Inspector of <strong>Income</strong> <strong>Tax</strong>, to a limited extent<br />
Note : No prior notice is required to be effected for survey.<br />
N.K. Mohanty vs. DCIT [1995] 215 ITR 275 (Mad.)<br />
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