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Chapter VIMiscellaneous Question andAnswer on SearchQ. 1 What is the remedy available to assessee in case of misbehavior ofthe officers during search?Ans. Misbehavior may lead to some injury, damage or harm to the interestof the assessee or his reputation or it may only hurt his feelingsand sentiments, religious or otherwise, Depending on facts, theaction will lie by way of challenge of the proceedings under article226 if the search is done in an irregular and illegal manner. Aboutany misbehavior by search team assessee may lodge a complaintwith the Director or Commissioner concerned or with the DirectorGeneral or Chief Commissioner concerned or with the Member(Investigation). Assessee may also contact superior officer duringsearch to explain the difficulties being faced but the superior maynot interfere with the judicial discretion of the authorized officer, Hemay take administrative action and such corrective measures as mayrelieve the assessee of avoidable harassment and to make the searchoperation less painful.Q. 2 What remedies available to assessee in case the assets aredestroyed like sofas and beds’ are torn, floor is dug and walls arebroken?Ans. No remedy available against such actions of search team, if they aredone bona fide and in good faith in carrying out the object of thesearch. Action may lie only if these acts are done mala fide and therewas no reason to suspect that items broken or destroyed containedany concealed income or assets hidden therein.www.taxguru.in