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Survey, Search & Seizure | 23 |Who MayExerciseTime/PeriodThe powers of survey can be exercised by anIncome-tax authority – meaningi. a Commissioner,ii. a Joint Commissioner,iii. a Director,iv. a Joint Director,v. an Assistant Directorvi. a Deputy Directorvii. an Assessing Officer,viii. a Tax Recovery Officerix. an Inspector of Income-tax (for clause (i)of sub-section (1), clause (i) of sub-section(3) and sub-section (5) only) .An income-tax authority may enter anyplace of business or profession referred toin sub-section (1) only during the hours atwhich such place is open for the conductof business or profession and, in the caseof any other place, only after sunrise andbefore sunset.In this section, “incometaxauthority” meansa Joint Commissioner,an Assistant Director orDeputy Director or anAssessing Officer, andincludes an Inspectorof Income-tax who hasbeen authorised bythe Assessing Officerto exercise the powersconferred under thissection in relation to thearea in respect of whichthe Assessing Officerexercises jurisdiction orpart thereof.An income-tax authoritymay enter any place ofbusiness or professionreferred to in sub-section(1) only during the hoursat which such place isopen for the conduct ofbusiness or profession.Q.32 Whether assistance of Tax Consultants be sought during thesurvey?Ans. Legally an assessee is not entitled to insist upon the authorities,not to conduct the survey till the arrival of his tax consultant.However, an assessee may require and, if permitted, may call forhis Tax Consultant to assist in proper conduct of the survey. In facthis presence can be of great assistance to the income-tax authoritysince he is in the full knowledge of most of the affairs of the assessee.However this does not constitute a right because except for affordingassistance, the authorized representative has no role to play. He is inreality a silent spectator to the process and in case of any interferenceby him could make him leave the premises.www.taxguru.in