Download eBook on Survey, Search & Seizure under ... - TaxGuru

| 12 | Voice of CAAns. Legally there is no bar on completion of a survey and as long as asurvey has been validly initiated it can continue even beyondbusiness hours and even in wee hours.Regarding the initiation of survey, the relevant provisions arecontained u/s 133A(2) of the Act which postulates that for thepurpose of survey and Income Tax Authority may enter any place ofbusiness or profession only during such hours for which such placeis open for business or profession as the case may be.Also the Initiation of survey at places where survey can be conductedin accordance with the provisions of first explanation to Sec. 133A(1)of the Act, Sec. 133A(2) specifically postulates that at such otherplaces survey can be conducted only after sunrise and before sunset.In this regard, one may wish to refer to Judgment of Hon’bleMadras High Court in N.K.Mohnot Vs DCIT (215 ITR 275).While,it is generally and conventionally followed that strike time atpremises under survey must be before sunset, even by the revenue,considering the fact that various business forms and assessee’s, thesedays are open 24*7 for the purpose of business, the authors are of theopinion that survey could be initiated on them even after sunset.Q.11 Are there any do’s & don’t prescribed for conducting Survey?Ans. Legally no guidelines or Do’s and Don’t have been prescribed eitherfor the survey team or for the assessee. However based on fairnessand some internal references, following could be said to be someof the suggestive do’s and don’ts to be followed/adhered to by thesurvey team: -Dosa) Take control of the computer systems and their power supply toprevent deliberate switching off of the system.b) Take control of mobile phones, electronic diaries, etc. Theadvanced mobile phones can be used to operate remote devicesas well as for data storage. These can be operated innocuouslywithout being noticed.c) Identify the key person’s in-charge of the systems.d) Make an exhaustive inventory of systems and peripherals.