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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Restriction of entry S. 133A(2)..<br />
The <strong>Income</strong> tax authority for conducting the survey,<br />
may enter at any place of business or profession only<br />
during the business hours of such place, however<br />
survey may continue after office hours : Mohnot (N.K.)<br />
vs. DCIT, [1995] 215 ITR 0275 (Mad)<br />
In respect of<br />
other place, wherein the books of<br />
accounts, other documents, cash etc. has been stated<br />
to be kept the survey party can enter only after sunrise<br />
and before sunset.<br />
The restriction is only in respect of entry in to the place of<br />
business or profession and not related to the exit.<br />
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