Survey, Search & Seizure Income Tax Act, 1961

Income Tax Officials – Post
Search Duties
Where the Authorised officer is not the assessing officer, S132(9A).
The Authorised officer shall handover all material found as result of
search to the Assessing officer having jurisdiction over the person
searched within a period of 60 days from the date on which last of
authorizations of search was executed.
Explanation 1 to section 132(14) : that for the purpose of section 9A “
execution of authorization for search shall have the same meaning as
assigned in Expl. 2 to S. 158 BE” which is as under “ that in the case of
search : on the conclusion of the search as recorded in last panchnama
drawn in relation to any person in whose case the warrant of
authorisation has been issued”.
• Not to retain seized assets in absence of liability. [ Asha Devi and Another v.
CIT and Another, (2007) 291 ITR 496 (Delhi)]
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