Survey, Search & Seizure Income Tax Act, 1961

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SEARCH - WHEN POSSIBLE Situation u/s 132(1) a) Non-compliance to summon u/s 131(1) or notice u/s 142(1) as to production of certain Books of Accounts or other documents. [Even a slightest non compliance may lead to formation of belief] b) Notice has been / would be issued, but such person has not or might not produce Books of accounts in respect of any proceeding under IT Act. [Proceeding may be assessment, appellate, revision, penalty, rectification, etc.] c) Possession of undisclosed money, bullion, jewellery or other valuable article or thing whether wholly or partly. (Search Warrant in such case can be issued in Form No.45) Note : For valid search, any of the situation as enumerated above should persist other wise the entire action could vitate. Case : CIT vs. Smt. Chitra Devi Soni [2008] 170 Taxmann 164 (Raj.) also see L.R. 28 Gupta vs. Union of India [1992] 194 ITR 32 (Del), SLP Pending.
SOME STEPS BEFORE SEARCH Now there are certain aspects:- (1) Who can authorize/ who can be authorized (2) In consequence of information (3) Mandatory Requirement (a) Reason to believe (b) Satisfaction to be recorded (4) Planning for the Execution 29
Page 1 and 2: Survey, Search & Seizure Under Inco
Page 3 and 4: Pre Survey & Search precautions 3
Page 5 and 6: Ensure Pre Survey & Search Precauti
Page 7 and 8: Salient features of Survey Proceedi
Page 9 and 10: WHO CAN CONDUCT SURVEY - Authorised
Page 11 and 12: Jurisdiction for conducting Survey
Page 13 and 14: Restriction of entry S. 133A(2)..
Page 15 and 16: Other Powers of Survey Team S.133A(
Page 17 and 18: Recording of Statements - Some chec
Page 19 and 20: Precaution while making any stateme
Page 21 and 22: Removal is prohibited, S.133A(4). A
Page 23 and 24: In case of non-cooperation, S. 131(
Page 25 and 26: Presumption as to ownership. S. 292
Page 27: Salient features of Search and Seiz
Page 31 and 32: AUTHORISED OFFICERS Joint Co
Page 33 and 34: 1st Proviso to sub-section (1) of S
Page 35 and 36: Judicial Pronouncements There shoul
Page 37 and 38: Judicial Pronouncements Mere infor
Page 39 and 40: Income Tax Department - Rights Ent
Page 41 and 42: Income Tax Department - Rights Sei
Page 43 and 44: Income Tax Department - Rights Res
Page 45 and 46: Income Tax Department - Rights Pres
Page 47 and 48: Cases Both assessee and alleged pa
Page 49 and 50: Income Tax Officials - Post Search
Page 51 and 52: Assessees - Rights To insist on pe
Page 53 and 54: Assessees - Duties To allow fr
Page 55 and 56: Assessees - Duties To identify
Page 57 and 58: Rights & Duties of Chartered Accoun
Page 59 and 60: A new “Miscellaneous” Section 2
Page 61 and 62: Sub-Section 11, 11A & 12 of Section
Page 63 and 64: Board Can Frame Rules (Sec 132(14)
Page 65 and 66: Procedure for Search and Seizure S.
Page 67 and 68: Section applicable of Code of Crimi
Page 69 and 70: Code of Criminal Procedure, 1973. S
Page 71 and 72: Instruction No.11 of 2006, DT. Ist
Page 73 and 74: Instruction no. 286/247/98_IT(Inv.
Page 75 and 76: INSTRUCTION NO.1497 DT.13TH JANUARY
Page 77 and 78: Instruction No.994-CBDT F.No. 286 /
Page 79 and 80:
Instruction No: 1180 Date of Issue:
Page 81 and 82:
Circular No. 1590, dated 21-12-1984
Page 83 and 84:
Practical Tips for handling Search,
Page 85 and 86:
Tips …… See if the explanation
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Survey, Search & Seizure Income Tax Act, 1961

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