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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Whether a survey can be converted into<br />
search<br />
i. i. Law prescribes no bar on initiating search proceedings during the<br />
course of survey but will depend upon the facts and circumstances<br />
prevailing at the time of survey<br />
ii.<br />
The survey ordered at the premises of the petitioners u/s 133A of the<br />
<strong>Act</strong> and conversion of the said operation on the basis of the authority<br />
given by the Additional Director are legal : Vinod Goel & Others vs<br />
Union of India and others 252 ITR 029 (P&H)<br />
i. <strong>Survey</strong> authorisation in the name of doctor, then search<br />
operation at the residence of doctor and hospital premises<br />
belonging to trust is not valid, where no reasons for<br />
conversion of survey operation into search operation were<br />
given. Dr. Nalini Mahajan v. Director of <strong>Income</strong> <strong>Tax</strong><br />
(Inv.) [2002] 257 ITR 123 (Del.)<br />
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