Survey, Search & Seizure Income Tax Act, 1961

Lavish and ostensible spending -Sec. 133A(5)
If the income tax authority is of view, of any lavish
expending on any function or ceremony.
It can call for the information from the assessee or
from any other person who is likely to be in
possession of the information with respect to the
expenditure incurred.
However, cannot call for such information before or at
the time of such function, ceremony or event and as
such the power prescribed under this sub-section can
be exercised only when the said function, ceremony
or event is over.
Note: All the powers given in this section are available 22with
Inspector also.