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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Contd…<br />
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<br />
<br />
<strong>Survey</strong> is possible even to enquire about tax deducted at<br />
source : Reckitt and Colman of India Ltd. vs. ACIT [2001]<br />
251 ITR 306 (Cal).<br />
Residential premises can also be covered if some<br />
business/professional work/document is being done / kept<br />
there.<br />
Business or residential premises of third parties, including a<br />
Chartered Accountant, a pleader, or <strong>Income</strong> <strong>Tax</strong><br />
Practitioner, of whom the assessee may be a client, are not<br />
places which could be entered into for the purpose of<br />
section 133A. (Circular no. 7- D dt 3/5/1967)<br />
Note : <strong>Survey</strong> team has no power to break open any locked<br />
premises as power to break open any lock is not conferred<br />
u/s 133A as against specific provisions contained u/s 132.<br />
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