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| 86 | Voice of CAor as may be prevalent at the relevant time, no such formality isnecessary. However, if these items are gifted by the friends visitingfrom abroad, it may be necessary to keep the details of their visitingfrom abroad, it may be necessary to keep the details of their visitsand a letter from them evidencing the fact of gift as well as thepayment of the customs duty supported by the customs receiptunless they were minor items covered under exemption limit. In casethe imported items are purchased from some other persons in India,it may be necessary to keep the customs duty receipt evidencing thepayment made by the original purchaser and also in a letter or a salememo evidencing the sale.Q. 16 What evidence is needed to prove the wedding gifts?Ans. Now under the Dowry Act, it is essential to prepare a list of gifts ofvarious articles received at the time of marriage. This is to be signedby both the sides and copies are to be exchanged. If this is done, itwould be an useful evidence in favour of the assessee. In othercases, one may follow the routine of maintaining a list, to the extentpossible, showing names of donors, amounts or articles gifted. In thecase of costly gifts, the donors may be examined as to their source,etc.Q.17 Whether notice u/s 131(1A) and 133(6) can be issued subsequent tosearch ?Ans. In Dr. Roop v. Commissioner of Income-tax, Meerut [2012] 20taxmann.com 205 (All.) see also Neesa Leisure Ltd. V Union ofIndia through Secretary. [2011] 338 ITR 0460 (Guj). It was held thatthere is no substance in the submission that the notice u/s 131(1A)subsequent to search proceedings shows that the department didnot have sufficient material. Notice under section 131(1A) conferspower on the authorities as mentioned in section 131(1), if he hasreason to suspect that any income has been concealed or is likely tobe concealed. It is only an enabling power and does not in any wayaffect the search and seizure operations carried out under section132. Section 132 is an independent code in itself. See also NeesaLeisure Ltd.v. Union of India[2011] 16 taxmann.com 163 (Guj.)