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Survey, Search & Seizure | 83 |Q. 6 Can the assessee ask for reasons recorded for carrying search?Ans No. Only the High Courts and the Supreme Court have thejurisdiction to call for and look into the reasons recorded to decidewhether the issue of the search warrant was called for.[Dr. PratapSingh v Dir. Of Enforcement(1985) 155 ITR 166(SC)]O. 7 Can the authorised officer refuse permission to the assessee or anyother person to be present on his behalf during search?Ans. No. Sub-rule (8) of rule 112 provides that the occupant of thebuilding, place, vessel, vehicle or aircraft which is searched, as alsothe person in charge of such vessel, etc., or any other person on hisbehalf, shall be permitted to attend during the search and a copy ofseizure memo prepared under sub rule (7) shall be delivered to theoccupant or to such other person.Q. 8 Can the authorised officer enter and search any building belongingto the assesee once the warrant of authorisation is issued againsthim?Ans. No, he can enter and search only such building in relation towhich the warrant of authorisation is specifically issued, howeversuch building can be searched only after obtaining warrant ofauthorization.Q. 9 Can the assessee call his relatives or legal repsentative to assisthim during the course of search?Ans. Yes, he can do so but the authorised officer may carry out theirpersonal search before allowing them entry. However, he may ordersuch persons who may be creating obstruction in the proper andsmooth conduct of the search, to leave the premises or he may notgrant the permission if he apprehends any obstruction in the smoothconduct of the search proceedings.Q. 10 Can an authorised officer prevent the assessee from receiving ormaking telephone calls and telex messages?Ans. No, unless he believes that such permission will defeat the veryobject of the search and that the assessee may use his messagesto fabricate false evidence, remove the assets, or make othermanipulation.www.taxguru.in