BYP.SELVAGANESH, IRS

Disclaimer: The views expressed in the following presentation is academic andpersonal. It does not purport to be the official view of the Department or theGovernment of India

i. To address problems and issues that arise due toevasion and avoidance of tax;

ii. To meet the menace of black money;

iii. To get hold of evidence having bearing on the taxliability of a person which is withheld from theassessing authority;

iv. To get hold of undisclosed assets representingsuppressed income.

i. 131

ii. 132, 132A

iii.133A

i. Pr.DG/DG/Pr.Dir./Dir./Pr.CC/CC/PrCIT/CIT – Authorising Officer

ii. Addl.Dir./Jt.Dir./Addl.CIT/JCIT/DD/AD/DCIT/ACIT/ITO – AuthorisedOfficer

i. Form No.45 – Sec.132 of IT Act – Rule 112(1) –Warrant of Authorization u/s.132

ii. Form No.45A – Sec.132(1) of IT Act – Rule 112(2)(b)– Warrant of Authorization u/s.132(1)

iii. Form No.45B – Sec.132(1A) of IT Act – Rule112(2)(c) – Warrant of Authorization u/s.132(1A)

iv. Form No.45C – Sec.132A(1) of IT Act – Rule 112D(1)– Warrant of Authorization u/s.132A(1).

i. Single or Multiple authorizations

ii. In respect of a Premise or a Person

iii. Entering into building before or after execution of warrant

iv. Copy of Warrant – Right?

v. Affixture of signature on Warrant?

i. Independent witnesses

ii. Whose choice – Department or the assessees?

iii. Presence of Chartered Accountant / Lawyer in search premises?

i. Taking control of the premises

ii. Restricting movement

iii. Restricting calls

iv. Restricting ingress or egress

i. To see the Warrant of Authorisation

ii. Identity of officers of Search team

iii. Lady officer to search ladies

iv. Lady to withdraw, according to customs/ not to appear in public

v. Two respectable independent witnesses

vi. Right to Medical Aid

vii. Allow children to go to School

viii. To have meals at normal time

i. To see the correctness of the statement recorded u/s 132(4)

ii. To have copy of Panchanama together with all the annexures

iii. To have copy of any statement used against him

iv. To have inspection of the seized books of account, etc., or take extracts in the presence of authorised officer.

v. Can make an application objecting to the approval for retention of books beyond 180 days from the date of the seizure.

i. To allow free and unhindered ingress into the premises

ii. To handover all books of a/cs, documents and handover the keys to receptacles to the authorised officer

iii. To identify and explain the ownership of the assets, books of a/c and documents

iv. To explain the ownership of the assets in the premises

v. To identify the every individual in the premises

vi. Not to allow or encourage entry of any unauthorised person in the premises

vii. Not to remove any article from the premises

viii. To answer all questions truthfully/ affix signature/maintain peace/to extend co-operation during search

i. Jewellery valuation and seizure

ii. Cash, books of Accounts, other valuables, FDs

iii. FDs – whether a valuable or a thing?

iv. Seizure of FDs and cash lying in Bank accounts

v. Valuables of other persons

vi. Guidelines for seizure of jewellery and ornaments in course of search governed by Instruction No.1916 dated 19.05.1994

i. Board’s Circular F.No.286/62008-IT(Inv.II) dated21.01.2009

ii. Seized assets will be released on depositing ofmoney equivalent to the assets in the form of adraft

iii. Accepts unconditionally the ownership /valuationof the seized jewellery determined during search.

i. Search of other premises

a) Bank

b) Third party residences

c) Chartered Accountant’s place

ii. Professional Communication – Privilege? (Section 126, 129 of Indian Evidence Act)

i. To inspect books of accounts or other documentsavailable at the place of survey.

ii. Check or verify the cash, stock or other valuable orthing found therein.

iii. May require to furnish any information as may beuseful for any proceedings under the Act

iv. Survey (u/s 133A) can be converted to Search (u/s132) as per law

133A 132 (4)

Recorded, under Oath if 131

invoked

Recorded under Oath

Copy not given during recording Entitled for copy if used against

Cannot be used as an evidence Can be used as an evidence in the

proceedings

Addition can be made based on

conclusive evidence

i. Calling for information on lavish or ostensible spending

ii. Information can be called for from related persons

iii. Information cannot be called for before or during the event or functi0n

i. Discovery and inspection;

ii. Enforcing the attendance of any person, including any officer of a banking company and examining him on oath,

iii. Compelling the production of books of account and other documents; and

iv. Issuing commissions.

v. Statement used as an evidence

174 Non-attendance to an order from Public Servant

175 Omission to produce document

178 Refusing Oath

179 Refusing to answer

180 Refusing to sign statement

181 False statement on oath

186 Obstructing Public Servant

197 Issuing of signing false certificate

i. Rules 10,11,12, 18 & 19 Order 16 of CPC

ii. Verify service of summons

iii. Non – attendance

iv. Proclamation

v. As per procedure of a Civil Court.

i. Pooranmal Vs. Director of Inspection - 931 ITR 505 (SC)

ii. ITO Vs. Seth Brothers – 741 ITR 836 (SC)iii. M.P.Sharma Vs. Satish Chandra (SC)iv. I. Devarajan Vs. T.N. Farmers Service Co-op.

Federation – 131 ITR 507 (Mad.)v. Lan Eseda Steels Ltd. Vs. ACIT – 70 Taxman 46 (AP)vi. Raj Kumar Vs. Union of India – 110 Taxman 483 (Punj.

& Haryana)vii. Rajendran Chingaravelu Vs. R.K.Mishra – 30 Taxman

287viii. Raghuraj Pratapsingh Vs. Asstt. CIT - 222 CTR 0153ix. Rajendra Singh case (does it violate Human Rights)