Taxmann's Law Relating To Search & Seizure with New Assessment Scheme by Taxmann

Dr. RAKESH GUPTA Dr. RAJ K. AGARWAL

ABOUT THE AUTHORS

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,. -sscses tde fo feen o a e fiu s h e e H m l r s a i t o e e n l e es.tt a c oi i o e t n y a n r ehtcr cz a i u i t bue n a l r naa cxp d t a o do i a vIgh n s n t t s I ocsnvtagoac e c e n i a t nr d m si . I i cftaa V eoadw0am sgl. s fS e n n 0 s n a o ee0 e o i i t acHr nT t r H 2 t rynme sn daoa . a l i i t e nt ar .ra a de s s g i ban x s a s r a a g e d n e e e en mpu. t ha i nysf c yi t c oB c I emc o b i n n c i ra .scei Moc ef p r C Laohtsonopa c o A t s e t Lgs se ar i ts wft lu r n nr A p oos n s a i i p u pe l e oic cop l l i e o i & r f i d a e r Clt t a t a C o i e c n a Fu j c h r f d t g a a v t u a l e p o i er dt n R re r b a nk m i p ns ep e m i De t hr t nu s h ia aI ddsT trtdsm e d e e ed t l t i enaponl t k o r a a t t u c t a ns ai a aa gt i d lt uan ledSga n d IdsRl cndngra a e a i . I i ai fejs t eg pv s xnu r l doda/ p a R r r r g a b ne n n r e a .MAs i Tsi ot p r t wIewr b x u f t A r a e sb ao aDma n i p m l r h i ThRuos s s o t sea fi r t R at cat i w .Cnbn snMwweems e m h a i h r o o e g e t t a en cn or/ge t n l M f i n n c H b a u ni oi ui ndfHsg en .l4I oc eo a e s e coDa8 n f r hrbm u cs.e9 o ge H o Ash 1 i dnsl u n i A r s Py .re t r noao e dde r a ashc tabra en r ni se e vrr g e p a e orymhreeaHn n e t e k e r adv r i roo ai.i h M t i i a e i x s f t ema d n t n r hn a e sa f peT eb na w CI hUi s ss Dr. Rakesh Gupta

I-5

PREFACE The enactment of the provisions of search and seizure in our country under the income-tax law dates back to the year 1956. This is an extreme action undertaken by the Income-tax Department to investigate a person regarding the undisclosed income. With the gradual deterioration in the value system in the society, there is increased tendency to resort to illegal, unethical and corrupt practices for maximization of wealth. This results into the generation and accumulation of unaccounted income. Needless to say, Income-tax Department is becoming more and more vigilant on this issue and the actions of search and seizure are being undertaken frequently. Further, with the introduction of technology in the working of the Income-tax Department, better qualitative information are available which, in turn, lead the tax department to undertake investigation by resorting to income-tax search and seizure actions. The law relating to income-tax search and seizure is cumbersome and at the same time, the process of search and seizure is painful from the point of view of the taxpayers. The law relating to income-tax search and seizure and particularly assessment procedure with respect to taxpayer who is searched, has undergone several changes in the past. Apart from the legal issues, there are practical complications which are faced by the searched persons. There are several practical aspects which keep on haunting a person regarding handling of income-tax search and seizure. An attempt has been made in this book to comprehend and address various practical aspects relating to search and seizure, apart from discussing and analyzing various complicated and controversial legal issues. Over a period of time, several landmark judgments have been delivered by Supreme Court, different High Courts and benches of Tribunal. Significant judgments delivered in this regard have been discussed and analyzed at appropriate places. With respect to new assessment procedure in search cases applicable w.e.f. 1st June, 2003, as given under sections I-7

E C A F E R P

I-8

153A to 153D, the law is in the process of being evolved, developed, interpreted and explained by Supreme Court and various High Courts. These provisions have been discussed in this book, keeping in view the various issues which may be analyzed and interpreted by the courts in future. There are certain issues with respect to which there are divergent views prevailing in the professional circles as well as expressed by different courts while delivering various judgments. An attempt has been made in this book to give both the views so as to bring on surface the different dimensions of the controversy and wherever deemed appropriate, own opinion has been expressed by us also. Further, on various controversial issues, an attempt has been made to give a balanced view from the point of view of taxpayers as well as department. However, the possibility of having a slight tilt in favour of the taxpayers cannot be ruled out for the reason that the authors do have the background of being practicing tax consultants in their professional careers and have throughout represented the cases of the taxpayers at various levels right from Assessing Officer till Supreme Court. Income-tax Act, 1961 is in the process of being replaced by new Direct Tax Code very shortly. There was a dilemma as to whether a comprehensive commentary on income-tax search and seizure provisions should be published at this juncture. In the mean time, Direct Taxes Code Bill, 2010 has been placed before Parliament and it was observed that conceptually the provisions relating to search and seizure contained in the Bill are on the same lines of the Income-tax Act, 1961 with certain minor amendments. Therefore it was thought appropriate to release the present book which, in our humble opinion, would remain relevant and useful under the existing Act as well as after the enactment of new Code. In the beginning of the book, few chapters have been devoted to discuss Frequently Asked Questions (FAQs), gist of significant landmark judgments of various courts and checklists to be practiced by the assessee while handling income-tax search and seizure action. Such material may be quite handy and may provide readily available solution to certain practical issues. For detailed analysis and discussion, one may refer to appropriate section in the book. Development of law is a continuous process and in practice also, it has been observed that new kind of issues and situations keep on emerging. We welcome and invite suggestions and request that any new issue(s) coming to the knowledge of the esteemed readers may be referred to us for discussion and incorporation in future edition of the book. We

E C A F E R P

I-9

would further invite feedback with respect to any discrepancy in the book which may be noticed by the esteemed readers despite our sincere efforts to avoid any mistake or error. The issues have been discussed and analyzed in this book keeping in view the need of different sections of the society. This book may be useful to the practicing tax consultants, taxpayers being individuals or Corporates, senior executives working with the corporate world, academicians and students and at the same time to the tax administrators as well. SECOND EDITION

It was maiden attempt writing book on the subject ‘Income Tax Search and Seizure’ incorporating our practical experience of professional practice. The first edition of the book was published in June 2011 and we are extremely happy and satisfied that the book has been well received and appreciated in the professional as well as Departmental circle. Direct Taxes Code Bill, 2010 presented in Parliament could not be enacted so far and therefore the provisions introduced in the bill amending certain provisions relating to search and seizure could not be effected. The Finance Act, 2012 has thoroughly amended penalty provision relating to search with certain other minor amendments relating to provisions of sections 153A and 153C of the Income-tax Act, 1961. It is a matter of extreme pleasure and satisfaction to bring out second edition of the book analyzing the amendments introduced by Finance Act, 2012 and further discussing the judgments delivered by different courts during last one year on different aspects relating to provisions of search and seizure. THIRD EDITION

It is a matter of extreme pleasure and satisfaction that the second edition of the book received overwhelming response from the readers. It has encouraged us to bring the third edition incorporating changes made by the Finance Act, 2013 and latest judicial decisions rendered by different courts and we hope that it will receive the same response. FOURTH EDITION

It is a matter of extreme pleasure and satisfaction that the third edition of the book received overwhelming response from the readers. It has encouraged us to bring the fourth edition incorporating changes made by the Finance (No. 2) Act, 2014. We hope that it will receive the same response. FIFTH EDITION

We are pleased to bring fifth edition of the book incorporating amendments made by Finance Act, 2015 & Finance Act, 2016 and judicial decisions rendered by the courts during last two years. Chapter on Direct

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Tax Code has been dropped from the book as it is now clear from the government that new Direct Tax Code shall not be introduced. Certain significant amendments proposed in the Direct Tax Code earlier have already been incorporated in the Income Tax Act. We would welcome to your valuable suggestions and feedback on various aspects of the book. SIXTH EDITION

We are pleased to bring sixth edition of the book incorporating amendments made by Finance Act, 2017 and judicial pronouncements rendered by different courts during the calendar year. The Taxation Laws (Second Amendment) Act, 2016 has amended the penalty provisions relating to search and has amended section 115BBE alongwith introduction of new penalty provision under section 271AAB which have been analysed and discussed in detail in this edition. A new chapter on Income Declaration Scheme, 2016 and The Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 alongwith the critical analysis of the schemes has also been incorporated in this edition. SEVENTH AND EIGHTH EDITION

The seventh edition of book was published after a gap of almost 4 years. There was lot of demand of the revised edition of the book in professional circle. The delay was extended due to covid pandemic during the year 202021. Finance Act, 2021 has done away with special provision of assessment of search cases as provided u/ss 153A and 153C and now the assessment of search cases has to be undertaken as per normal provisions of the Act by regular assessment or reopening the cases u/s 148. We added a new chapter in the book analyzing the amended reassessment provisions along with discussion on various controversial issues which may arise in future. In this eighth edition of the book, judicial decisions rendered by different courts on various issues upto March 2022 have also been updated.

We once again request our esteemed readers to keep on sending their valuable suggestions so as to make the book more useful for all of us. raj@taxindia.net rakesh@taxindia.net Mob. : 9810002906, 9810420515

DR. RAJ K. AGARWAL DR. RAKESH GUPTA

CHAPTER-HEADS

E G A P

About the Authors

I-5 Preface

I-7 Contents

I-13 Significant check lists on various issues relating to handling of search & assessment of search cases

I-61 Leading case laws on significant issues

I-73

I-105 List of cases

I-121

H C R A E S F O N O I T A Z I R O H T U A

N O I T C I D S I R U J T I R W H C R A E S F O Y T I D I L A V

S N O I T A R E P O H C R A E S F O T C U D N O C L A U T C A

N O I T C E S D N A ) 3 ( 2 3 1 N O I T C E S R E D R O T N I A) RA T8 ( S2 E3 R1

) 4 ( 2 3 1 N O I T C E S T N E M E T A T S F O G N I D R O C E R

265 D N A S T N E M U C O D , T N U O C C A F O S K O O B F O E RS UT ZE IS ES SA

C 2 9 2 & ) A 4 ( 2 3 1 S N O I T C E S R E D N U N O I T P M U S E R P

B 2 3 1 & ) D 9 ( O T ) A 9 ( 2 3 1 / ) 9 ( 2 3 1 / ) 0 1 ( 2 3 1 / ) 8 ( 2 3 1 S N O I T C E S

A 2 3 1 N O I T C E S R E D N U N O I T I S I U Q E R

N O I T C E S R E D N U S E S A C H C R A E S F O T N EC M3 S5 1 S/ EA S3 S5 A1

462

FE OC N EA MN EI HF CE SH TT N EY MB SD S EE SC SU AD EO RR T RN OI TS NA ES ME SS SA EC S 1 SH2 A 0 C 2 R, WA T EEC NSA

I-11

510

CHAPTER 13 :

431

CHAPTER 11 :

335

CHAPTER 9 :

D E T A I T I N I E B N A C H C R A E S N E H W S E C N A T S M U C R I C

CHAPTER 12 :

357

CHAPTER 10 :

284

CHAPTER 8 :

225

CHAPTER 7 :

100 CHAPTER 4 :

18 CHAPTER 2 :

139

CHAPTER 6 :

CHAPTER 5 :

73 CHAPTER 3 :

1 CHAPTER 1 :

S N O I S I V O R P F O E R U T A N E R U Z I E S D N A H C R A E S

Frequently Asked Questions (FAQs)

S D A E H R E T P A H C

E G A P

S E S A C H C R A E S N I N O I T U C E S O R P D N A S E I T L A N E P

N I N O I S S I M M O C T N E M E L T T E S O T S NE OS IA TC A CH IC LR PA PE AS N O I T C A H C R A E S G N I C A F E R O F E B S N O I T U A C E R P APPENDICES

r e t r a h C ’ s r e y a p x a T

e r u z i e S d n a h c r a e S r o f s e l u R d n u o r G n o i t a s i r o h t u A f o t n a r r a W

a m a n h c n a P f o a m r o f o r P

h c r a e s g n i r u d d e s u s m r o F l e d o M

0 6 8 1 , e d o C l a n e P n a i d n I f o s n o i s i v o r p t n a v e l e R

906

, e r u d e c o r P l a n i m i r C f o e d o C f o s n o i s i v o r p t n a v3 e7 l e 9 R1 8 0 9 1 , e r u d e c o r P l i v i C f o e d o C f o s n o i s i v o r p t n a v e l e R 9 1 D I V O C o t e u d s t i m i L e m i T f o n o i s n e t x E

923 APPENDIX 8 :

S E S A C H C R A E S N I X A T H T L A E W F O N O I T C A R T T A

926 APPENDIX 9 :

919 APPENDIX 7 :

S E S A C H C R A E S N I T N E M S S E S S A F O G N I L D N A H APPENDIX 6 :

898 APPENDIX 4 :

886 APPENDIX 2 :

901 APPENDIX 5 :

890 APPENDIX 3 :

883 APPENDIX 1 :

836 CHAPTER 17 :

742 CHAPTER 15 :

868 CHAPTER 18 :

755 CHAPTER 16 :

676 CHAPTER 14 :

I-12

CONTENTS E G A P

About the Authors

I-5

Preface

I-7

Chapter-heads

I-11

Significant check lists on various issues relating to handling of search & assessment of search cases

I-61

Leading case laws on significant issues

I-73

Frequently Asked Questions (FAQs)

I-105

List of cases

I-121

1 SEARCH AND SEIZURE - NATURE OF PROVISIONS

“

”

r e d r O y r o t i b i h o r P y e v r u S

1 1 2 2 2

HISTORICAL BACKGROUND

4 6 9 1 , t c A e c n a n i F

1.2

”

n o i t c e p s n I

“

h c r a e S

e r u z i e S

h c r a e S

e r u z i e s d n a h c r a e s

INTRODUCTION

f o g n i n a e M

1.1

5 5 5

3 0 0 2 , t c A e c n a n i F 2 1 0 2 & 7 0 0 2 , s t c A e c n a n i F

5 9 9 1 , t c A e c n a n i F

8 8 9 1 , t c A e c n a n i F

7 8 9 1 , t c A ) t n e m d n e m A ( s w a L x a T t c e r i D

5 7 9 1 , t c A ) t n e m d n e m A ( s w a L n o i t a x a T

5 6 9 1 , t c A ) t n e m d n e m A ( x a T e m o c n I

I-13

6 6

S T N E T N O C

I-14 E G A P

OBJECTIVE OF SEARCH

1.4

FEATURES OF SEARCH PROVISIONS

s s e c o r p n o i t a g i t s e v n I

1.3

e r u t a n n i h s r a H

t c e f f e e c n e r r e t e D

s e c n e u q e s n o c e r e v e S

u u

IN-BUILT SAFEGUARDS

s e i t i r o h t u a r e h g i h y b n o i t a z i r o h t u A

1.5

y c a v i r p g n i d a v n I

y c n e r a p s n a r t g n i n i a t n i a m d n a m e t s y s g n i t r o p e r t c i r t S w a l f o s m r e t n i y l t c i r t s d e s i c r e x e e b o t h c r a e s f o r e w o P

s e s s e n t i w o w t f o e c n e s e r p e h t n i g n i d e e c o r p e l o h W

’

s e g a t s o w t t a n o i t c a f s i t a S

‘

n o i s s e s s o p n i n o i t a m r o f n i f o e c n e u q e s n o c n i e v e i l e B o t n o s a e R

9 9 9 9

SCOPE OF SEARCH PROVISIONS

s e s a c e r a r n i y l n o n o i t c a h c r a e S

1.6

e d o c d e n i a t n o c f l e s A

t s e r r a f o r e w o p o N

u u

1.7

CONSTITUTIONAL VALIDITY

1.8

APPLICABILITY OF CODE OF CRIMINAL PROCEDURE, 1973

1.9

APPLICABILITY OF CIVIL PROCEDURE CODE (CPC), 1908

1.10

SEARCH AND SEIZURE PROVISIONS IN SOCIO-ECONOMIC CONTEXT

1.11

POWERS OF SEARCH AND SEIZURE UNDER OTHER ECONOMIC LAWS

1.12

POWER OF SEARCH IN OTHER COUNTRIES

2 CIRCUMSTANCES WHEN SEARCH CAN BE INITIATED 2.1

CONDITIONS PRECEDENT FOR INITIATING SEARCH

2.2

TEXT OF SECTION

2.3

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

2.4

OBJECTIVE

E G A P

22 u

24 e m o c n i f o n r u t e r f o g n i l fi n o n r o f n o i t c a h c r a e s o N

CLAUSE (a) OF SUB-SECTION (1) OF SECTION 132

e c i t o n r o s n o m m u s d i l a v n i f o e c n a i l p m o c n o N

d e u r t s n o c y l t c i r t s e b d l u o h s ) 1 ( 2 3 1 n o i t c e s f o s n o i s i v o r P u

d e u s s i f i n e v e , s e c i t o n f o y t i l i t u F

e b o t n o m m u s / e c i t o n f o e c n a i l p m o c n ol a ni r fe o t na om i t n p o md ue s sa s Ab d e v o r p e b o t s i s a b t u b y r a s s e c e n t o n s i e c i t o n l a m r o F u

r e h t e h W p i h s n o i t a l e r e s o l c n) o( p) u( 1 d2 e3 s 1 a bn o hi ct r c a e es s r l e a i d t n n eu ud qe er s e nv oo Cc

f o e c n a i l p m o c n o n f) o A 1 s( i s 1 a 3 b1 en ho t i t nc e os hr ce r d a n eu s fd o e u ns os i i t s a zn i o r om hm t u u As u

s t n e m u c o d r e h t o d n a t n u o c c a f o s k o o B n o i s s e s s o p n I

e l b a u l a v r e h t o r o y r e l l e w e j , n o i l l u b , y e n o m y n Ag -n nh i ot i s r s o e s e s l oc i Pt r na I

s t e s s a d e s o l c s i d r o f h c r a e s o N

? s t e s s a e l b a v o m m i d e s o l c s i d n u s r e v o c ) ( e s u a l c r e h t e h W

32 e h t n o n e k a t e b n a c ) ( ) 1 ( 2 3 1 n o i t c g en s i d ri l e du nb ua nf oo i t n c o at i rc e u hr t t s e hn o Wc

) ( r o ) ( , ) ( e s u a l c r e d n u n o i t a u t i s o t g n i t ) a l 1 e ( r 2 n3 o1 i n t o a i t mc re os f f n o I

n o i c i p s u s r o s r u o m u r n o p u d e s a b e b o t t o n n o i t a m r o f n I

y r i u q n e o t t n a v e l e r n o i t a m r o f n I

s t c a f e u g a v n o p u d e s a b e b o t t o n n o i t a m r o f n I

s e i t i l a r e n e g n o p u d e s a b t o n n o i t a m r o f n I

s e i t i r o h t u y a r r i e u h q t n o e m g o n r i f v o t s r r r o o p g e n r i n h s o fi p r u o d f e s t a o n b n n o i o i t t a a m m r r o f o f n n I I

n o i t a m r n o f o n i t i a e m l s r a o f f f n o i f s o e c n n o e i t u a q c e fi s i n r o e V C

n o i t a z i r o h t u a f o e u s s i o t r o i r p t s i x e o t n o i t a m r o f n I

INFORMATION IN POSSESSION

2.9

r e d n u d e t a l p m e t n o c s a s n o i t i d n oy cr o yt r a od t u n t a a m t s e fr o a e c2 n3 a1 i n l p o i mt c oe Cs

31 c

31 u

30 u

29 CLAUSE (c) OF SECTION 132(1)

2.8

29 b

26 u

24 u

24 CLAUSE (b) OF SECTION 132(1)

2.7

2.6

20 BROAD FRAMEWORK

2.5

S T N E T N O C

I-15

S T N E T N O C

E G A P

e m o c n i f o n r u t e r h t i w d e t a l e r n o i t a m r o f n I u

43 s r e m r o f n I

43 n o i t a m r o f n i f o e c r u o S

42 COLLECTION OF INFORMATION

s e i n a p m o c p u o r g o t g n i t a l e r s n o s r e p f o e s a c n i n o i t a m r o f n I s e c r u o s l a n r e t n I

s e c r u o s l a n r e t x E

r e m r o f n I o t d r a w e R

s r e c fi f O l a t n e m t r a p e D o t d r a w e R / e v i t n e c n I

e s u a l c r e d n u d e n o i t n e m s n o i t i d n o c r o f e v e i l e b o t n) o( sr a eo R) ( t c e p s u s o t n o s a e r t o n d n a e v e i l e b o t n o s a e R

f o n o i t a m r o F

n o s r e p h c a e r o f y l e t a r a p e s e v e i l e b o t n o s a e r

r o t n a n e t fe o e sy e o s l i p mm ee r pr o ei hn t e fs o r ho ce r v a i t ea s l e er hr t ro oe f t a ti n c ao r s r s a a ws s he cn r i s a eu Sb

s t e s s a f o s i s a b e h t n o d e fi i t s u j e b t o n n ah cc r ea ve es i l g e n bi r ou t nd od se a z i ee Rs y n i t u r c s l a i c i d u j o t n e p o r e h t e h w e v e i l e b o t n o s a e R

e b t o n n a c e v e i l e b o t n o s a e r

f o n o i t a m r o f f o n o i t d c e nt ua fg e el he Td “

60 r e c fi f o g n i z i r o h t u a y b d n i m f o n o i t a c i l p p A

SCOPE OF SEARCH AND SEIZURE U/S 132

f o e u s s i o t n o i t a l e r n i d e r i u q e r s g n i d e e c o r p ft o n ya cr nr ea dw nh ec pr a oe Ns

d e t a c i n u m m o c e b t o n d e e n s n o s a e R

g n i u s s i r o f h g u o n e s i n o i t a m r o f n i t n a v e l e t r n a fr o r ea cw nh ec t s r i a x e Es

? g n i t i r w n i e b o t s a h n o i t c a f s i t a s f o g n i d r o c e r r e h t e h W

CONVERSION OF SURVEY INTO SEARCH

2.15

2.14

RECORDING OF SATISFACTION

2.13

NEXUS BETWEEN INFORMATION AND “REASON TO BELIEVE”

2.12

57 ”

54 ”

“

47 ”

53 ”

“

45 n

52 u

46 u

b u “

46 u

45 n

43 n

47 “REASON TO BELIEVE”

2.11

2.10

41 u

I-16

E G A P

AUTHORITY EMPOWERED TO AUTHORIZE SEARCH

73 3.2

TEXT OF SECTION

73 3.3

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

74 u

75 3.4

OBJECTIVE

75 3.5

WHO CAN ISSUE WARRANT OF AUTHORIZATION?

75 u

3.6

WHO CAN BE AUTHORIZED OFFICER?

80 3.7

SEARCH WARRANT CAN BE ISSUED AGAINST WHOM?

81 u

I R N t s n i a g a t n a r r a w h c r a e S

f o r e n w o r o n o i s s e s s o p n i n o s r e p t s n i a g a t n a r r a wt e s hs ca r a e eh St

n o s r e p d e s a e c e d f o e m a n e h t n i t n a r r a w h c r a e S

y n a p m o c g n i t s i x e n o n f o e m a n e h t n i t n a r r a w h c r a e S

r o n i m t s n i a g a t n a r r a w h c r a e S

s l a n o i s s e f o r p t s n i a g a t n a r r a w h c r a e S

e m a n t n i o j n i t n a r r a w h c r a e S

MANNER OF DRAWING SEARCH WARRANT

e h t f o l a e s d n a e r n u t o a s r n e g i p s f h o t i e w m g a n n i t y i r f i w c e n p i s e o br t e oc t fi t n f no a r og r i t n a a i w zz i i r h r oo c hh r t a t e u u Aa S

d e i p u c c O y l t n i o J s e s i m e r P

e b

h t o B s e s i m e r p d n a e e s s e s s a f o e m a n f o n o i t n e M

o t h c r a e s r e d n u e c a l p / e s i m e r p f o s s e r d dd ae tn c o i et rn r oe Cm

d e t a t s e b o t t o n r e t t a m t c e j b u S

d e t a t s e b o t t o n n o i t c a h c r a e s r o f s d n u o r G

s e s i m e r p h c a e r o f t n a r r a w h c r a e s e t a r a p e S

83 u

82 u

e u s s i r o f d e s u ) 1 ( 2 3 1 n o i t c e s o t t ) n a (r er s ua aw l h c c fr o a ne os i t t a n t e e u r pq re e s t b n u i s s i f Mo u

t n i o J / l a n o i t i d d A y br de en z o i i r s oi s hm t u am ho cC r t a n ei s o gJ / nl i a d rn a o i gt ei r d yd s A r e , r vo ot rc t e n r oi CD u

9 0 0 2 , t c A e c n a n i F

3.1

5 7 9 1 , t c A ) t n e m d n e m A ( s w a L n o i t a x a T

3.8

S T N E T N O C

I-17

AUTHORIZATION OF SEARCH

S T N E T N O C

E G A P

t n a r r a w h c r a e s k n a l b f o e u s s I u

e h t f o t n u o c c a k n a b f o e m a n e h t n i e b y a m a m ae ne s hs ce ns as Pa u

91 y r i u q n e g n i v o r r o f t n a r r a w o N

91 s e s i m e r p a u q r o e e s s e s s a a u q t n a r r a w h c r a e S d n i m f o n o i t a c i l p p A

t n a r r a w h c r a e s t u o h t i w h c r a e s o N

93 u

94 u

e t o n n o i t c a f s i t a s r o / d n a t n at r c r A a I wT hR cr r e a d en s fu o d e yn pi oa ct b ro e he t b e hn a Wc WHETHER WARRANT IS REQUIRED TO BE SERVED

e t o n n o i t c a f s i t a s f o y p o c r o f k s a n a c e e s s e s s a r e h t e h W

d e s o l c s i d e b o t t o n n o i t a m r o f n i f o e c r u o S

96 l a t a f t o n n o i s s i m o l a c i r e l C

96 t n a r r a w e h t f o s n o i t r o p t n a v e l e r r i f o g n i k i r t s n o N

97 3.12

PROFORMA OF SEARCH WARRANT

98 3.13

SUMMARISATION

n o i t a z i r o h t u a n i e m a n e h t n i e k a t s i M

103

d i l a v n i e b o t d l e h s i h c r a e s n e h w s e c n a t s m u c r i C

100

d i l a v e b o t d l e h s i h c r a e s n e h w s e c n a t s m u c r i C

h c r a e s n i s a i b r o

f o n o i t a g e l l A

110

l a t a f t o n y t i r a l u g e r r i

110

h c r a e s g n i d u l c n o c n i y a l e D

112

113

s e g a m a d g n i m i a l c r o f t i u s l i v i c o N

ILLEGAL SEARCH - CONSEQUENCES

t n e m t r a p e d t s n i a g a s t s o c g n i d r a w A

111

s t n e m u c o d t n a v e l e r r i f o e r u z i e S

113

111

Bona fide

108

mala fide

105

97 u

92 u

s n r e c n o c s s e n i s u b i m a n e b r o f t n a r r a w h c r a e S

4.3

ILLEGALITY OF SEARCH v. IRREGULARITY DURING SEARCH

4.2

VALIDITY OF SEARCH

4.1

MISTAKE IN DRAWING SEARCH WARRANT

3.11

3.10

NATURE OF SEARCH WARRANT

3.9

90 u

89 u

I-18

VALIDITY OF SEARCH - WRIT JURISDICTION

E G A P

116 d n a

115 EVIDENTIARY VALUE OF DOCUMENTS FOUND DURING ILLEGAL SEARCH

l a g e l l I e b o t t n e m s s e s s A h c r a e S

119 cons

h g i e w o t h c r a e s f o y t i d i l a v g n i g n e l l a h C ? h c r a e s f o y t i d i l a v e n i m a x e n a c o h W

s n o s a e r f o y c n e i c fi f u s e n i m a x e n a c s t r u o c r e h t e h W

124 u

HOW TO TACKLE THE SITUATION

127 u

y l r e p o r p n w a r d t o n t n a r r a w h c r a e S

128

ta a hg t n i tt n p i m o po r yp as mu hh ct i w h a wl sht t r ir ow u t a o ec cc i d nn nai i n d ri lo o a t i cc t ca n aah t s nc r mia te uo cn s r i o st c a e t g w n ehn r e c l e l r f a f a i h ec Ds

126 A 3 5 1 s / u n o i t c i d s i r u j f o n o i t p m u s s a g n i g n e l l a h C u

d n u o r g d i l a v a t o N l a i r e t a m o n f o e c n e t s i x e f o n o i t a g e l l a e r e M

125

n o i t c e s f o s ns or i e s i w v oo rp pf eo he t s i nc i r t l e i x u be r n o i f sl da rt i a n ue gs es f e a s s i fs o e el cu nr ad vn r a e s 2 b3 O1

124 u

h c r a e s f o y t i d i l a v g n i g n e l l a h c r o f s d n u o r G

s e i t i r a l u g e r r i l a r u d e c o r p s u o i r e S

e r u z i e s e t a n i m i r c s i d n I

h c r a e s g n i r u d d e s i c r e x e s s e n d e d n a H h g i H

s a h c n a P f o t n e m e t a t S

) 3 ( 2 3 1 n o i t c e s r e d n u t n i a r t s e r l a g e l l I

4.6

WRIT FOR OTHER MATTERS

130

4.7

AT WHAT STAGE WRIT CAN BE FILED

131

132

y e n o m d e z i e s f o p i h s r e n w o g n i d i c e d r o f t o n t i r W

132

t i r w n i e t u p s i d l a u t c a f o N

132

SCOPE OF WRIT PETITION

n o i t i t e p t i r w e v i t i t e p e R

130

n o i t c n u j n i o N

s e i t i r a l u g e r r i h c r a e s t s o P

133

t s n i a g a h c r a e s g n i t c u d n od ce tn o i na t rr oe f t n ne ot i t o a gn i s t i n L o s tr s e e r p e l t a n i t I n ce i l u b fl un Pi

133

e s o r a n o i t c a f o e s u a C t r u o C h g i H f o n o i t y c l t i r d a sp i r ur Jo

y l l o h w

133

130 u

129 u

122 u

128 u

120 u

t n i a r t s e r l a g e l l i r o f s e g a m a D u

pros u

115 u

114 n o i t n e t e r e u d n u r o f s e g a m a D

4.8

CHALLENGING VALIDITY OF SEARCH - WRIT JURISDICTION

4.5

4.4

S T N E T N O C

I-19

S T N E T N O C

E G A P

133

134 SUMMING UP

136

y d e m e r e v i t a n r e t l a f o a e l P

TEXT OF SECTION 132(1)(i) TO (v)

139 5.2

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

140 5.3

OBJECTIVE

141 5.4

TO ENTER AND SEARCH

141 f o e r e h t e c n a c fi i n g i S h c u s d n a

5.1

t c e p s u s o t n o s a e r s a h e H

d e h c r a e s e b n a c s e s i m e r p h c i h W

s g n i d l i u b d e i r o t s i t l u M

s n o s r e p l a r e v e s y b d e i p u c c o y l t n i o j s e s i m e r P

h c r a e s f o s g n i m i T

d e k c o l d n u o f s e s i m e r p e h t f o h c r a e S

s s e r g n I e e r F

e e s s e s s a o t g n i g n o l e b t o n s e s i m e r p e h t t a h c r a e S

5.5

145

5.6

TO CONDUCT PERSONAL SEARCH

146

5.7

TO AFFORD FACILITY TO INSPECT ELECTRONIC RECORD

147

d e h c r a e s f o n o i s s e s s o p n i m r o f l i ca i n m ore t c e l e d ne i v i ne oc i e t r a mn o rs or f e n p I

145

TO BREAK, OPEN LOCKS, ETC.

a t a d d e t e l e d f o n o i t a r o t s e R u

e s u o h e h t e d i s t u o d e k r a p r a C

TO MAKE SEIZURE

148

5.9

TO PLACE IDENTIFICATION MARKS

148

5.10

TO MAKE INVENTORY OF ASSETS

149

5.11

PREPARATION OF PANCHNAMA

149

a m a n h c n a P f o n o i t a r a p e r p n i y t i r a l u g e r r I

5.8

t u o e d a m s i a m a n h c n a P o n e s a c n I

150

147

via

144 u

143 u

142 u

“

142 u

141 ”

141 u

w e i v e R o t r e w o P s t r u o C u

”

“ u

134 ’

133

6 2 2 e l c i t r A r e d n u t r u o C f o s r e w o p t n e r e h n I

133 e s a c h c a e f o s t c a f e h t t i u s o t y d e m e r e h t d l u o m n a c t r u o C u

4.10

POWERS OF COURT IN WRIT JURISDICTION

4.9

I-20

ACTUAL CONDUCT OF SEARCH OPERATIONS

E G A P

151 t n e s e r p n o s r e p e h t f o n o i t a g i l b o d n a s s e r g n i e e r F y r t n e l u f e c r o f e k a m o t r e w o P

n e m o w n e e h s a n a d r a p y b l a w a r d h t i W

t f a r c r i a r o l e s s e v , e l c i h e v g n i v o m a p o t s o t y t i r o h t u A . c t e , x o b , e f a s , h a r i m l a , r e k c o l n e p o k a e r b o t r e w o P t n i a r t s e r o t r e w o P

h c r a e s l a n o s r e P

n o i t a r e p o h c r a e s g n i r u d s e s s e n t i w e r o m r o o w T

h c r a e s g n i k a m e r o f e b d e t n i o p p a e b o t s e s s e n t i W

t n e s e r p e b o t s e s s e n t i w r o f d e s s a p e b y a m r e d r O

t n e d n e p e d n i e b o t s e s s e n t i W

154

f1 o 6 9 s1 s , e t nc t A i wx a t ae sm a o dc nn eI t e t h a t r oe t d dn eu r i s u g qi n ed r e te o c no r ep r y a n sa e n s i s h e c nr t a i e Ws

t n e m n r e v o G l a r t n e C f o s r e c fi f O r o s r e c fi f O e y c i t i l l o a c P o f l o s i s e c t i a v h r e S W

s s e n t i w e l b a t c e p s e r s i t a h W

157

d e z i r o h t u a e s h g t n i h d t i e w e c r o o r p e e h s c s r e a s e s s a e e h h t t s h s t e i n w t i s w s e t s n t u i m w f s o s er e ce n i t c i o fi W hf Co

s g n i d e e c o r p h c r a e s g n i r u d e l i t s o h g n i n r u t s s e n t i W

a m a n h c n a p e h t n g i s o t r o e u n i t n o c o t g n i s u f e r s s e n t i W

s g n i d e e c o r p h c r a e s g n i r u d e e s s e s s a f o e c n e s e r P

h c r a e s l a n o s r e P

159

n a i d o t s u c e h t y b d e w o l l o f e b o t e r u d e c o r P

160

e g h n t i r a o t e b s t s e s e s g a a k r c o a t p n u d o e l c a c e a s f o n i s t k p o e o k b e d b e s z k e i or t s a s e em h l n t c i o t i yn r t aa ea v c i d fi n d i o o et ct zn s i e ou e d T Si c

s e g a k c a p d e l a e s f o g n i n e p O

160

159

158

”

“

157 u

157 ”

“

155 u

155 n

154 n

154 u

153 u

152 u

s t n a r r a w h c r a e s f o e u s s i r o f d e s u e b o t s m r o f d e b i r c s e r P

151 e r u z i e s d n a h c r a e s o t r e w o P

151 ANALYSIS OF RULE 112

a m a n h c n a P f o s m r o F u

152 u

150 s a m a n h c n a P e r o m r o e n O u

5.12

S T N E T N O C

I-21

S T N E T N O C

E G A P

161 5.14

GROUND RULES FOR SEARCH AND SEIZURE

161 5.15

TAXPAYERS’ CHARTER - RIGHTS & DUTIES OF TAXPAYERS DURING SEARCH

162 5.16

RIGHTS OF THE ASSESSEE BEFORE COMMENCEMENT OF SEARCH

162 u

162

162 u

163 u

d i A l a c i d e M o t t h g i R

163

g n i r u d y t r e b i l l a n o s r e p o t t c e p s e r h t i w e e s s n e o s i s t a a r ee hp t fo o h tc h r ga i e Rs u

m a e t h c r a e s f o s r e c y fi r t f a o f p o h c y r t i a t e n e s f d o i f h o c e r c a n e e s d a l i v n e o f s o r n e o p i e t k c u a d m o r o P T

5.13

RULES 112A-112D

t n a r r a w h c r a e s f o n o i t c u d o r P

l o o h c s o t o g o t n e r d l i h C

s l a e m e v a h o T

p i h s r o w o t t h g i R

s e s i m e r p e h t e v a e l o t n o i s s i m r e P

r e s i v d A l a g e L f o e c n e s e r P

CASE STUDY RELATING TO SEARCH OPERATION

169

m a e t s i h h t i w g n o l a r y e n t a n e p o m t o c r c e c a fi o f t o e d c e r z o i f r o e c h i t l u o A P

168

s g n i d e e c o r p h c r a e s e h t e t a t i l i c a f y a m r o s i v d A l a g e L f o e c n e s e r P

e r u t a n g i s g n i n i a t b o d n a t n a r r a w h c r a e s f o g n i w o h S

s l l a c e n o h p e l e t o N

h c r a e s l a n o s r e p r o f r e f f O

s e s s e n t i w o w t r o f g n i l l a C

e c a l p r e h t o r o h a r i m l a , m o o r h c a e f o h c r a e S

h c r a e s o t t a h W

r e b m e m y l i m a f h c a e f o t n e m e v o m n o e y e n a p e e K

t n e m e t a t s y r a n i m i l e r p g n i d r o c e R

e d i s n i s n o s r e p f o t i x e r o s n o s r e p r e h t o f o y r t n e w o l l a o t t o N

d e u l a v y r e l l e w e j e h t t e g o t r e u l a v e h t l l a C

s r e k c o l k n a b g n i t a r e p O

173

r o r e k c o l k n a b f o n o i t a r e p s ot gn nu i o p c pc oa t s k rn oa f b kd ne as bo l oc t s i nd on i t u a r me ih t t n o I

173

172

171

170

170 u

169 u

161 f o r e w o p e h t e s i c r e x e o t d e r e w o p m) e3 1 s( i d rn e ca fi) f 1 O( 1 gs e nl i u s s r e b s s u As

5.17

165 u

164 u

163 u

I-22

E G A P

173 d n u o f l a i r e t a m f o y r o t n e v n i g n i r a p e r P

173 u

s m e t i d e s o l c s i d n u f o e r u z i e S u

s n o s r e p r e h t o d n a n o s r e p d e h c r a e s e h t f o t n e m e t a t s g n i d r o c e R a m a n h c n a p f o n o i t a r a p e r P ) 3 ( 2 3 1 s / u t n i a r t s e r t u P

m o o r g n i l l o r t n o c o t g n i t r o p e r s u o u n i t n o C u

y c n e g n i t n o c y n a g n i l k c a t d n a d n i m f o e c n e s e r P

175

n o i t a r e p o e l o h w t u o y r r a c d n a e s a e t a n o s r e p d e h c r a ey s l ph et eo ko om Ts n o s r e p d e h c r a e s e h t f o l e s n u o c g n i l l a C

e m o c n i d e s o l c s i d n u f o r e d n e r r u s n i a t b o o T s w a l r e h t o r e d n u s e c n e f f O

176 u

177 n o i t c a s f t s c i a a t f f s o f n o o g i n t i a d c r fi o i c r e e V R

PLANNING OF SEARCH BY AUTHORIZED OFFICER

t n i o P g n i r e g g i r T

176

h c r a e s f o n o i s u l c n o C

y t i r o h t u A t n e t e p m o C y b l a v o r p p A

l e s n u o c e h t f o s e s i m e r p e h t t a h c r a e S

e e y o l p m e e h t f o e s i m e r p e h t t a h c r a e S

h c r a e s f o e t a d f o g n i n n a l P

s m a e t g n i d n e S

m o o r l o r t n o c m o r f g n i r o t i n o M

182

e l b i s s o p t n e t x e e h t o t s r e p a p / s t n e m u c o d g n i g a n a M

181

s n o s r e p d e t a l e r o t g n i m r o f n i y l e t a i d e m m I

181

HOW TO FACE SEARCH

s t r o p e r s u o i r a v g n i d n e S

d i o v a r o h c a e r o t r e h t e h W e d i s t u o e e s s e s s A

s t e s s a d e s o l c s i d f o s e c n e d i v e f o n o i t c e l l o C

r e c fi f o h d c e r z a i r e o s h r t e u d a n y u b n t o a s e r r e h p t r y o b r r u u o i o i v v a a h h e e b b s i s i M M

184

y n a s s e s s o p t o n s e o d e h t a h t e r u s n e l oa t i r ee dt i a s nm i g gn ni i t o a gn i nm oi sr r c e n Pi

185

184

182

181

180 u

178 u

177 u

176 u

175 u

174 u

173 r e h t o g n i d r a g e r n o i s s e s s o p o t n i g n i ms or ce k c no ol i / t s a e ms ri om fe nr Ip

5.19

5.18

S T N E T N O C

I-23

S T N E T N O C

E G A P

t s e r r a f o r e w o P u

e v i t a t n e s e r p e r l a g e l r o l e s n u o c f o e l o R

187

e b n a c s d o o g f o e l a s d n a e s a h c r u p , n o i t c u d o r p r e d he t p e p ho t Ws

187

r o s d r o c e r h t i w g n i e e fl e v i t a t n e s e rs pe ec rn e sd i i h v re og n i et ec su s r et ss s e Ad d e i n e d e r a s t h g i r s n o s r e p d e h c r a e s f I

e h t h t i w e l b a l i a v a s e i d e m e r

191 s n o i t a n i t s e d t n e r e f f i d m o r f s d r o c e r g n i t c e l l o C

191 u

s t n i a r t s e r f o g n i n e p O

190 POST SEARCH PROCEEDINGS

d n u o f t r o h s h s a c l a c i s y h P

189

s e c n a t s m u c r n i o c s r he cp ud se rh e c r da ne Us

s r e k c o l f o n o i t a r e p O

s t n e m u c o d g n i n i a l p x E t n e m e t a t s f o g n i d r o c e R

e m o c n i d e r e d n e r r u s f o p u k a e r B

s e i r i u q n e y t r a p d r i h T

s t c s e e p t i s i a r o s h u t o u i a r a r v e h n g o i r h e o c t fi s f t o r o d p e e z i r r s o u h o t i u r a a o v t g s n r i e d t n t e e L S t n e m e t a t S f o n o i t c a r t e R

t r o p e R l a s i a r p p A

196

196 n o i t a g i t s e v n i f o g n i d n i F

n t i o r t o a p z e i l R a r l t a n s i e a C r / p n p o A i t f c o i d e s c i n r a u c J f fi o i n n g o i i S s i c e D

r e c fi f O d e z i r o h t u A e s h n t o y s b r d e e p u r s e s h i t e o r i o a t n g n n o g i i t n s o e l u e Q b s o d t r y o l p c e e R R

198

199

200

7 2 1 s / u s e s a c f o r e f s n a r t r o f n o i t c e j b o g n i l i F

PREPARATION PRIOR TO ASSESSMENT PROCEEDINGS

? A 3 5 1 s / u s e c i t o n r o f g n i t i a w r o s n r u t e r g n i d n e p f o g n i l i F

199

r e o c f n r e e s e c r fi p f l O a d n e o z s i r r e o p h r t o u f A 1 e 3 h 1 t s y / b u d e e e r s a s e p s e s r a p o e t b s r n oe t c o e fi m r f i O m a n u g s nn f oi i o s t s s e e e u s us s s QA I

s d r o c e r r e h t o d n a s k o o b f o n o i t e l p m o C

s r i a f f a l a u d i v i d n i f o n o i t a z i r e g d e L

201

198

200

198

197

195 u

194 u

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h c r a e s r e d n u s l n l o a s c r e e n p o f h o p e r i e l a h t c g n g i n k i a y p m u c r c o o g n r i e v c e i fi c f o e d r e m z o i r r o f h p t o u t A S

5.21

5.20

189 ’

188 u

186 u

I-24

E G A P

s n o s r e p d e t a l e r f o s n r u t e r g n i l i F t r o p e r l a s i a r p p a g n i n i a t b O u

203 t r u o C h g i H o t t i r W

203 s e x a t f o t n e m y a P u

s k o o b e h t n i e m o c n i d e r e d n e r r u s f o y r t n e g n i t n u o c c a g n i s s a P

204 u

205 e e s s e s s a y b r e d n e r r u s f o n o i s i c e D

DECLARATION OF UNDISCLOSED INCOME

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204

n o i s s i m m o C t n e m e l t t e S h c a o r p p a o t r e h t e h W u

r e d n e r r u s f o s n o i t i d n o C

208

fr o e d nn ou i t n c o ui di s ov ro t r n i p ry e t t l f a a n e ep m od cn na i E dB eB s 5 o1 l c 1 s i n d o ni ut c eB fs o A A nf1 oo7 i n2 t o a i n r s o a i i l v t c oc er e Dp s s r a e y r e i l r a e r o f r e d n e r r u S

y t l a n e p o n o t t c e j b u s r e d n e r r u S

s n o i t u a c e r P s m e t i t n e r e f f i d f o r e d n e r r u S

h s a C

e d a r t n i k c o t S

t e s s A d e x i F n i t n e m t s e v n I

s e l b a u l a v r e h t o r o n o i l l u b , y r e l l e w e J

s d n o B / s e r a h S / t i s o p e D d e x i F n i t n e m t s e v n I

s e i t r e p o r p r o f n e v i g s e c n a v d A

e l b a y a p r e g n o l o n s r o t i d e r C

l a t i p a c e r a h S

s r e p a p e s o o l n i g n i t o N

s e s n e p x e d l o h e s u o H

s n i a g l a t i p a C

t e k r a M r i a F

e u l a V d e r e t s i g e R y t r e p o r p e l b a v oe u ml ma IV

s e i n a p m o C d e t s i L / s e t a r o p r o C y b n o i t a r a l c e D

t n e m u c o d b m u D

r e d n e r r u S

r e t t e L

217

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217

216

215

214

214 n

213 n

211 n

211 u

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202 u

s t n e m u c o d y e k f o n o i t a n a l p x E u

202 u

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5.22

S T N E T N O C

I-25

S T N E T N O C

E G A P

220

gs ni i h t i c s r i v a e ns ol sa r e n po s dr re i p? h m t si ai h yh bnm o eer dhf awd m e h z i ce er ba s s nei ast cge s rn s e ia dr nud edn r r ea ue n ss s e k re a e st hs r t ae e d hen hu Wt s t e s s A n i n o i t a c i l p p A e m o c n I f o n o i t a r e n e G s e s s o l f o f f o t e S

s r a e y l a i c n a n fi n e v e s o t r r e o d i n r e p r d r e u r s i l u a q n c o a i t s d i t e n s o s A C

d i a p t o n x a t e c n a v d a , d e d r o c e r t o n e m o c n i r a e y t n e r r u C e c n a l a B k a e P f o e l p i c n i r P

n o i t a u l a v g n i g n e l l a h C

l a t i p a C f o n o i t a e r C

SEIZURE OF ASSETS

225 6.2

WHAT CAN BE SEIZED?

226

? d e z i e s e b n a c s t e s s a d e s o l c s i d r e h t e h W

6.1

? d e z i e s e b n a c s d r o c e r d n a t n u o c c a f o s k o o b r a l u g e r r e h t e h W

? t e s s a d e s o l c s i d s i t a h W

s n o s r e p r e h t o o t g n i g n o l e b s t e s s a e h t f o e r u z i e S

234

g n i d e c e r p s r a e y t n e m s? s e d s i l s a a v 7r oe t h rt o e i r h p dW er i h u c qr ca ae ts e f s o s a r fa o e ey r e uh zt i e o St

233

r /e l e h s t no u of Co s et hn t e fm o u sc e o s i d m/ s ee r l p fi er he t h tt a e yh e vw r , ut n ? sa d rt e on z ue i ho cc s r ce a eAb s n fda e o c r ee s s tt r a n cae hl i nC c I

234

s e c n e d i v e f o t n a w r o f s t e s s a d e s o l c s i d f o e r u z i e S

234

e d a m s i e r u z i e s e r o f e b e e s s e s s a o t y t i n u t r o p p O

d e z i e s y l l a g e l l i s t e s s a f o e s a e l e R

237

e c n a c fi i n g i S h c - r d a e e z S i e l s a g t e e l s l s I a e e h r t u f z o i n e o S i l t a a g c e o l l L I

237

236

235

219 d n u o f t o n s t e s s a r o f e d a m e b n a c n o i t a r a ? l h c c er da e rs e hg t n e i r hu Wd

MANNER OF SEIZURE

6.3

230

228 u

224 u

228 u

224 u

222 u

223 u

221 u

220 v. u

220 PLANNING OF SURRENDER

5.23

I-26

SEIZURE OF BOOKS OF ACCOUNT, DOCUMENTS AND ASSETS

E G A P

239 d e r e v o c g n i h t r o e l c i t r a e l b a u l a v y l n O

238 DEEMED SEIZURE

e d a r t n i k c o t s f o e r u z i e s d e m e e d o N

, s R D F , s r e k c o L k n a B o t e l b a c i l p p a t o n

e r u z i e s d e m e e D

) 3 ( 2 3 1 s / u t n i a r t s e R

241

e r u z. i c e t s e s dt i es mo ep ee DD

241 s t e s s a f o n o i s s e s s o p l a u t c a e k a t o T

241 e r u z i e s r o f n o s a e r d r o c e r o t t o N

l a g e l l i s t e s s a d e z i e s f o n o i t a z i l a e r e t a i d e m m I l a g e l l i d l e h e r u z i e s y r a r t i b r A

t n a v e l e r r i s i d e z i e s s r e p a p f o e m u l o V

243 u

243 s e s i m e r p s s e n i s u b t a d n u o f h s a C

SEIZURE OF DIFFERENT KIND OF ASSETS

y e n o M

242

l a e s o t r e w o p o N

s e s i m e r p l a i t n e d i s e r t a d n u o f h s a C

y r e l l e w e J

d e z i e s e b o t t o n y r e l l e w e j m u m i n i M

s e n o t s s u o i c e r p r e h t o / d n o m a i d f o e s a c

y r e l l e w e j f o n o i t a u l a V

246 n i y r ee r l l ue zw i e e Sj

y r e l l e w e j f o s m e t i f o g n i h c t a M

n o s r e p n i y r e l l e w e J

y d o t s u c e f a s n i e e s s e s s a e h t h t i w t p e k s r e h t o f o y r e l l e w e J

s t n e m a n r o d l o g d e g d e l P

d n u o f t r o h s y r e l l e w e J

s e i t r e p o r p e l b a v o m m i f o e r u z i e S

y t r e p o r p e l b a v o m m i f o s d e e d e l t i t f o e r u z i e S

s t n e m u c o d l a i t n e d fi n o c g r n e i h h t t o r r o o e l c l l i i t W r f a o e l e b r a u u z l i a e S V

252

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252

251

249

248

247

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239 u

238 n w o n k s i n o i t a c o l e s o h w t e s s a f o e r u z i e S

6.6

NATURE AND PROCEDURE OF SEIZURE

6.5

6.4

S T N E T N O C

I-27

S T N E T N O C

E G A P

t r o p s s a p f o e r u z i e S

s d n o b r e r a e b l a i c e p s f o e r u z i e s m o r f y t i n u m m I s d n o b d l o G

s t n u o c c . a c t t n e e s r e r r u a h c s r , o P g V n i K v , a C s S n N i s , t t i i s s o o p p e e d d d k e n x a fi b f o f o e r e r u u z i z i e e S S r e k c o l k n a b f o s t n e t n o c f o e r u z i e S

t r a f o k r o w r o s g n i t n i a p , s e u q i t n a f o e r u z i e S e d a r t n i k c o t s f o e r u z i e S

r o u q i l s s e c x e r o r o u q i l n g i e r o f f o e r u z i e S s n o p a e w r e e g h n t a o h r c o x s e m n r g a i e e r r o fi f f o f o e r e r u u z i z i e e S S s e i d n u h , s e t o n y r o s s i m o r p f o e r u z i e S

s r e t u p m o c f o e r u z i e S

s t n e m u c o d r e h t o r o t n u o c c a f o s k o o b f o e r u z i e S

s e i t r a p d r i h t m o r f s d e e c o r p r o s t i s o p e d f o e r u z i e S

s m e t i d e t f i g f o e r u z i e S

262

263 u

e r u z i e s o t s t n u o m a s y e k r e v o g n i k a t r e h t e h W

263 d n a t n u o c c a f o s k o o b n o n o i t a c fi i t n e d i f o s t kn re a mm u fc o o gd nr i e c h at l P o MANNER OF SEIZURE - TAKING PHYSICAL POSSESSION

d e z i e s t o n t u b d n u o f s t e s s A

262

e d i s t u o m o r f t h g u o r b s r e p a p f o e r u z i e S

263

261

e b o t g n i t p m e t t a , s e c n e d i v e r o s r e pe as e ps e es s s oa oy l fb o d e ey r o ut r zs i e e Sd

6.7

261 u

260 u

258 u

257 u

256 u

255 u

253 u

254 u

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I-28

RESTRAINT ORDER - SECTION 132(3) AND SECTION 132(8A)

TEXT OF SECTION

265

7.2

LEGISLATIVE HISTORY

265

7.3

OBJECTIVE

266

7.4

WHEN CAN RESTRAINT ORDER UNDER SECTION 132(3) BE PASSED?

266

267

g n i n a e M e z i e s o t e l b a c i t c a r p t o N

7.1

E G A P

s u s y r a r o p m e t r o f l o o t a s a d e s u e b o t t o h nc rr e a de rs of to n n i a o r i s t s n e e Rp u

271

h c r a e s e h t p e e k o t d e s u e b o t t o n ) 3 ( 2 3 1 n og i t n c i ed s n re e dp nn o ui t ra e r we op Po u

273 u

275 u

275 e m i t o t e m i t m o r f d e w e n e r e b t o n n a c r e d r o t n i a r t s e R

PERIOD OF VALIDITY OF RESTRAINT ORDER

s y a d y t x i s r e t f a e r i p x e o t r e d r o t n i a r t s e R

274

e e s s e s s a e h t o t d e s s e r d d a e b o t , r e d r o y r o t i b i h o r P

274

t n i a r t s e r g n i s s a p e r o f e b d e d r o c e r e b o t s n o s a e r r e hr t e e hd r Wo

273 k r o w e m a r F d a o r B

275 u

275 s r e k c o l k n a B

RESTRAINT ORDER IN RESPECT TO WHICH KIND OF ASSETS

y t r e p o r p e l b a v o m m I

275

y l s u o i t i d e p x e s g n i d e e c o r p e t e l p m o c o T

e l b a r e v o c e r s t b e d , s t e s s a e l b i g n a t n I

s t n u o c c A k n a s B t i s o n p o t e n d i a d r e t x s fi e , r s e t t n a u n o i c m c i r a c k i s n d a n B I

e d a r t n i k c o t S

s r e t u p m o C f o n o i t a r e p O

279

280

r e d r o t n i a r t s e r g n i t f i l n i y a l e d e u d n U

281

d e s s a p r e d r o t n i a r t s e r f o n o i t n e v a r t n ) o( 3 c2 r3 o1 f n o ni t oc i t e u s cr ee s od rn Pu

CONSEQUENCES OF CONTRAVENTION

d e s s a p r e d r o t n i a r t s e r d i l a v n i f o s e c n e u q e s n o C

280

y r e v o c e r r o f t o n , r e d r o t n i a r t s e R

NATURE OF RESTRAINT ORDER

e r u z i e s o t t n u o m a t ’ n s e o d r e d r o t n i a r t s e R

278

s e s i m e r p e l o h w n o t u p e b n a c r e d r o t n i a r t s e r r e h t e h W

u c o d d n a s e l c i t r a p m t ui da l oe t s dd en s ua e ec ba l tp o r na nl au cc ri t e r da rp oa tn n i i a s r t t n s e e Rm

282

270

g n i t n e s e r p e r t e s s a n a f o t c e p s e r n i y l n oe rm e o dc rn oi d te n l i a a e r c t s n e o Rc

281

278

276 u

277 u

276 u

275 u

271 -

268 s t n e m u c o d r e h t o , t n u o c c a f o s kd e oz oi be rs oe f b yn l n a oc rh e c di rh ow ts n t i e a s r s t a s e r Ro

7.9

7.8

7.7

7.6

MANNER OF PASSING ORDER UNDER SECTION 132(3)

7.5

S T N E T N O C

I-29

S T N E T N O C

E G A P

283 u

TEXT OF SECTION 132(4)

284 8.2

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENT

284 OBJECTIVE

287 8.4

SIGNIFICANCE OF STATEMENT UNDER SECTION 132(4)

288 8.5

MANNER OF RECORDING STATEMENT

289 u

289 e r u z i e S d n a h c r a e S f o e s r u o c e h t g n i r u D

8.3

h t a o n o n o i t a n i m a x E

r e d n u t n e m e t a t s d r o ch c er r a oe t s rf e co fie f s r o u do ec z i e r oh ht t n i u ) aA e1 h( t 1 3 o1 t sn r o e i t wc oe Ps ? t n e m e t a t s e h t d r o c e r y a m o h W

n o i t c e s g n o r w f o e c n e r e f e R

292

t n e m e t a t s r e i l r a e f o g n i v o r p m i r o g n i d n e m A

292 t n e m e t a t s e h t f o g n i n g i S

292 RIGHTS OF ASSESSEE DURING STATEMENT

n o i t u t i t s n o C e h t f o ) 3 ( 0 2 e l c i t r A r e d n u n o i t c e t o r p o N

t n e m e t a t s e h t f o y p o C

t n e m e t a t s e h t f o g n i d r o c e r g n i r u d l e s n u o C f o e c n e s e r P

295

r o n i M f o t n e m e t a t S

STATEMENT OF WHOM

n o s r e p y n a f o t n e m e t a t S

294

n o i t a n i m a x e s s o r c f o t h g i R

n o s r e p e t a r e t i l l i f o t n e m e t a t S

296

8.8

EVIDENTIARY VALUE OF STATEMENT RECORDED U/S 132(4)

296

8.9

EXAMINATION AT DIFFERENT STAGES

300

f o s e u s s I n o m m o C t n e m e t a t S y r a n i m i l e r P f o n o gt i na i d n ri om ca ex Re

r o t i s i v f o t n e m e t a t S

t n e m e t a t s l a n fi f o g n i d r o c e R

302

) 4 ( 2 3 1 n o i t c e s o t

8.1

f o e p o c S

300

295

293

293 u

292 u

291 u

290 u

285 Explanation u

283

t r u o C f o s s e c o r p f o e s u b a o N

283 y t i d i l a v l a n o i t u t i t s n o C

8.7

8.6

OTHER JUDICIAL PRONOUNCEMENTS

7.10

I-30

RECORDING OF STATEMENT - SECTION 132(4)

E G A P

n o c r e t f a t n e m e t a t s f o g n i d r o c e r d n a s n o h mc r ma ue ss fo f o gn ni o i s u u sl s c I

303

n o i s u l c n o c e r o f e b ) A 1 ( 1 3 1 n o i t c e s r e d n u n o m m u s fh o c gr na i e u s sf s o I u

308 n o i t c a r t e r e k a m o t e e s s e s s a g n i t p m o r p s e c n a t s m u c r i C

307 t n e m e t a t s l a n o i s s e f n o c n o T D B C f o n o i t c u r t s n I u

n o i t c a r t e r f o r e n n a M

310

f o n o i t a c fi i d o m / t n e m d n e) 4 m( a2 3 f1 o s / eu r un t e a v ni g et hn t e nm i e t na ot i s t c r ai e r l t r e a Re n o i t c a r t e r f o s e c n e u q e s n o C

s r u o h d d o g n i r u d d e d r o c e r t n e m e t a t S

e e s s e s s a n o f o o r p f o n e d r u b , n o i t c a r t e r f o e s a c n I e l b a t p e c c a t o n d n a t s g n i t f i h S

316

e r u t a n o t d r a g e r g n i v a h d e s s e s s a e b y a m e m o c n i de ec s n oe l c d s i i v d e nf Uo

318 y l p e r o t l a s u f e R

y l p e r e v i s a v e

318 n o i c r e o c r o t a e r h t f o e s i c r e x E

y r o m e m f o t s e t a t o N

s r e k c o L k n a B g n i d r a g e r y r i u q n E

319 o t s e i n a p m o c d n a s m r fi , s t n u o cd ce at a ki nc ao bs s oa t s gi ne i e ts a s l e e s r s ya r i h u c qi nh Ew

g n i n o i t s e u q s u o u n i t n o C

y t r a p d r i h t y b n o i s s i m d a d e g e l l A

e d o c e d o t t p m e t t A

t n e m u c o d b m u D

s r e h t o f o f l a h e b n o n o i t a n a l p x E

y l l u f n i a l p x E

d e d r o c e r t e g o T

d e z i e s g n i e b s t e s s a d e s o l c s i D

n o i t a r e p o r e t u p m o c r o f e r a w t f o S / d r o w s s a P

s t e s s a d e s o l c s i d n u f o n o i t i s i u q c a f o r a e Y

322

321

320

319 u

318 vis-à-vis

316 u

314 u

312 u

311 u

309 u

304 -

302 n o i s u l c n o c e h t e r o f e B ) 4 ( 2 3 1 s / u t n e m e t a t s f o g nh i c d r ra oe cs ef Ro FACING EXAMINATION DURING SEARCH

8.11

RETRACTION OF STATEMENT GIVEN UNDER SECTION 132(4)

8.10

S T N E T N O C

I-31

S T N E T N O C

E G A P

g n i d n e p e d

d n u o f t o n t n u o c c a f o s st kc oa of be rh a t l u n go ep Ru y r e l l e w e j t u o b A

s t e s s a e l b a v o m m i / e l b a v o m n i t n e m t s e v n I n e k a T / n e v i G s n a o L

d e l fi n r u t e r x a t e m o c n i f o s r a l u c i t r a p d n s a e s e n m e o p c x n e i d f l o o s h e e c s r u u o o S H k o o B h s a C / s k o o B e t e l p m o c n I

8.13

OBTAINING COPY OF STATEMENT RECORDED

325 8.14

POWER TO ISSUE SUMMONS FOR DISCOVERY, PRODUCTION OF EVIDENCES ETC.

326 u

326 1 3 1 n o i t c e s f o ) 1 ( n o i t c e s b u s f o y t i l i b a c i l p p A

325

1 3 1 n o i t c e s f o t x e T u

y r o t n e v n I n i y c n a p e r c s i D

1 3 1 n o i t c e s f o ) A 1 ( n o i t c e s b u s f o s e r u t a e f t n e i l a S

328

h c r a e s f o e s r u o c e h) t 1 n( i n ri o e t cc fie f s o b du es z i r r e od hn t u u as en ho t m om t u rs e we u os ps i oo Nt

331

333

t en ma or cr na i w et hs t e r fr o a rh e g wu oo pr ,h n t oe mc n ma ud sn e ft o t ea ce nc r ao i l f p n me oo ct s n e oi t nr i fo o h t eu s a a cx nt a I

333

r e d n u d e u s s i n o m m u s f o d ee ch nc ar i a l e p ms n oo cs r n oe np e fh o t so e ct n1 e3 u1 qn eo s i t nc oe Cs

331

o nd t e oz i d t i c r e ao u s gh t s nu i i A e k b ae t h n et a r c oy d f b e ) e h Ac ) b1 1 r )( ( a 1 A2 3 3e 11 1s ( 1 n no 3n o os 1i i r t nt c e c oe ep i s s t e c ff rh eo o et s r)e dn r n e e a d(h uh t not n utg o r ) e n m r(i h e t sn mo we a s e ou us s pa n M o gl - rs e ncr r he i r e k t e p c e od fi h vn e f nu h O Wt I

330 o t d e u s s i e b n a c ) A 1 ( 1 3 1 n o i t c e s r e d n ud e nh oc mr a me us sn o rs e r he t p e he h Wt

329

r e d n u r e c fi f O d e z i r o h t u A / I D A y1 b3 d1 en s u e o s i u s t s i c s s e i ns t o n f a mo c ) 1 fi m ( i u n S n g f o i i o s t yc n t e i i a s d t i r l b a e u C Vs

333

INTRODUCTION OF NEW SECTION 133C BY FINANCE (NO. 2) ACT, 2014 AND AS MODIFIED BY THE FINANCE ACT, 2016 AND THE FINANCE ACT, 2017 GRANTING POWER TO CALL FOR INFORMATION BY PRESCRIBED INCOME TAX AUTHORITY

8.15

329 u

328 u

327 u

324 u

323 Explanation

323 u

323 HANDLING QUESTIONS RELATING TO CERTAIN SPECIFIC ASPECTS

8.12

I-32

E G A P

335 9.2

LEGISLATIVE HISTORY

336 u

336 9.3

OBJECTIVE

338 9.4

BROAD FRAMEWORK

338 9.5

LEGAL PRESUMPTION IS AGAINST THE PERSON HAVING POSSESSION OR CONTROL

339 u

341

343 9.6

PRESUMPTION IS A REBUTTABLE PRESUMPTION

343 9.7

NOT BINDING ON ASSESSING OFFICER

347 u

) A 4 ( 2 3 1 n o i t c e s r e d n u n o i t p m u s e r P

8 6 n o i t c e s

) A 4 ( 2 3 1 n o i t c e s r e d n u n o i t p m u s e r P

9 6 n o i t c e s

349

e l i h w e l b a l i a v a s i C 2 98 24 n1 on i t o c i t ec s e rs e r de nd un nu ot i t n p e mm us s se e s r s pa rg e n hi t e m ha r Wf

349

tt n c eA me sh s t e s r s e a d rn a l u u g gn ei r d ne i e yc l n o or tp o r ne eh l t b o ay l i n a va an Ci 2o 9l s 2a st / uu nb og i n t i p d me e uc so e r r Pp

348

t n e m s s e s s a r a l u g e r r e d n u e l b a l i a v a r e h t e h W ? ns og i t n i p d me ue sc e o r r Pp u

e c n e d i v e e v i t a v i r e d f o s i s a b e h t n o n o i t i d d a o N

350 v. u

349 v.

341 u

p i h s r e n w o m o r f t n e r e f f i d e b y a m l o r t n o c r o n o i s s e s s o P TEXT OF SECTION 132(4A)

l o r t n o c r o n o i s s e s s o p f o g n i n a e M

9.1

C 2 9 2 n o i t c e s w e n f o n o i t c u d o r t n i r o f e l a n o i t a R

353

354

t s n i a g a t o n g n i t i r w d n a h d n a e r u t a n g i s e h t o t s a ne oe i s ts p e ms us sa e e r h Pt

354

” h c u S “ o t t o n d n a . . . . . . . . . . . t n u o c c a f o s k. . . o. . o. . . b. . . ”. y t nn Au “o oc t c ea l f b ao cs i k l p o po Ab

351

t n e m u c o d b m u d f o e s a c n i t a h W

ONUS TO ESTABLISH INCOME OF THE ASSESSEE REMAINS ON ASSESSING OFFICER

9.8

S T N E T N O C

I-33

PRESUMPTION UNDER SECTIONS 132(4A) & 292C

9.9

NO PRESUMPTION AGAINST THIRD PARTY

355

9.10

CONSTITUTIONAL VALIDITY UPHELD

356

S T N E T N O C

E G A P

358

358 10.2

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

358 10.3

OBJECTIVE

359 u

SCOPE AND MANNER

361 u

l a v o r p p a s r e n o i s s i m m o C f o n o i t a c i n u m m o C

362

f o y r i p x e e h t e r o f e b d e t n a r g e b o t n o i s n e t x e r o f l a vd oo ri pr pe Ap

361

r e t f a s t n e m ud o ci or de p rf e ho t n o o i rs on e tt n ux oE cct an e fm o s ss ke s os oa bf fo o n o ni ot i e t l n p em t e o Rc

361

st kn oe om bs s fe o s ns oa i f to n en t o e i r t rl e op f dm eo r c i u l l qt i es r t rn e ne om i u s c s i o md r me oh Ct fo o r lo a t vn ou ro pc pc aa of No

359

2 3 1 n o i t c e s f o ) 8 ( n o i t c e s b u s f o t n e m d n e m a d n i h e b e l a n o i t a R

d e d r o c e r s n o s a e r f o n o i t a c i n u m m o c d e t a l e b f o t c e f f E

366

n o i t n e t e r l a g e l l I

367

r e h t o o t g n i t a l e r s t n e m u c o d r o t n u o c c a f o s k o od e bz fe i o s en s a o es l r e e Rp

367

-t s dn ee z i m e u s c yo l l d a ge h et l l i f so t n n o et i ma t us ce ot t da re oh t tl n ue op cm co ac t fn o se? kme ote r oa s bp s e fes o Ds eea s he a t h en t l e ay RCb

366

d e z i e s y l l a g e l l i s t n e m u c o d r e h t o r o t n u o c c a f o s k o o b f o e s a e l e R

366

ILLEGAL SEIZURE OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS

d e r i u q e r e b y a m s a y l d e t a e p e r d e t n a r g e b n a c n o i s n e t x E

366

e h t o t d e t n an r o g i s n ee bt x oe t r do ef r l i a u v qo er r p gp na i g r a n i et hn a fr o g ye t r i o n f ue t b r oe pe ps s oe s os Na

365

s t n e m u c o d r o t n u o c c a f o s k o o b f o n o i d t n n i em t e f r ro on f o i nt a oc i s i l np ep t x A E-

368

e r u z i e s l a g e l l I

364 u

363 ’

359

f so t n e es ma e ul ce or dd rn e ha t n o o rt i on te n t ue or c ceB l i ah 2 fw 3 o 1 s)n k8 o o(i o2c t b3e f1s o nr eoe i s t d a c ee n l su e r rd dee ndr ane v nuo o c d i t es n r t eee t vs e os Rc a u

) 0 1 ( 2 3 1 n o i t c e S

358 ) 8 ( 2 3 1 n o i t c e S

10.5

10.4

TEXT OF SECTION 132(8) AND SECTION 132(10)

10.1

I-34

SECTIONS 132(8)/132(10)/132(9)/132(9A) TO (9D) & 132B MISCELLANEOUS PROVISIONS RELATING TO SEARCH PART 1

S T N E T N O C

I-35

E G A P

10.6

ee ht h t ny ab s Ct n -e dm eu nc i a o t d e r e h yt l l f a o gn eo l l i i t a tt n s ue ot ct ca ae h ft o l se kp om oo bc t fn o e? e me et s s r a s eae l p s e es Rd a

ILLEGAL RETENTION OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS

368

e e s s e s s A e h t h t i w s e i d e m e R n o i t n e t e R l a g e l l I p o t p a l / r e t u p m o c f o e s a e l e r d n a n o i t n e t e R

369 370

371

I. SECTION 132(10) - APPROVAL FOR EXTENSION TO RETAIN BOOKS OF ACCOUNT OR OTHER DOCUMENT BY COMMISSIONER ETC. - OBJECTION BY ASSESSEE

371

II. SECTION 132(9)

372

10.8

TEXT OF SECTION

372

10.9

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

372

10.10

OBJECTIVE

372

10.11

RIGHT TO OBTAIN COPIES OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS SEIZED - SECTION 132(9)

372

10.7

r e h t o r o t n u o c c a f o s k o o b f o s e i p o c f o y l p pd e uz si re os f s tn t i me i lm eu mc o id T

e g h n i t y g l p n e i l r fi r e ee r r c o o fi f f f e e bo b sd s t e t n z n i er e mo m uh u ct c ou o da d e rh r ot o ty t n b n u u od o ce c cu c s as a i f fe o o c s si kt k oo o on o e b bs fu f o a o sc sn e e r w i i u p p o o t oh e Cs Cr

373

374

10.12

374 375

III. SECTION 132(9A) - HANDING OVER OF SEIZED BOOKS OF ACCOUNT OR DOCUMENTS AND ASSETS TO THE ASSESSING OFFICER

375

10.13

TEXT OF SECTION

375

10.14

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

376

10.15

OBJECTIVE

376

10.16

TIME LIMIT FOR HANDING OVER BOOKS OF ACCOUNT OR DOCUMENTS

377

nd e ot eu t c a e dx ee hs t a mw oh rc f r sa y e as dr o yf t x s i n s o ft i o a dz i or i o r e h pt u aa ne i h h t t i f wo t rs e a vl oe gh nt i h d c ni ah Hw

WHETHER INSPECTION OF BOOKS OF ACCOUNT OR OTHER DOCUMENTS IS PERMISSIBLE TO AN EMPLOYEE?

) A 9 ( 2 3 1 n o i t c e s f o t n e m d n e m A r o f e l a n o i t a R n o s r e p e h t r e v o n o i t c i d s i r u j o n g n i v a h r e c fi f f o Oe dr ee z h i t r og hn t i u n Aa ee hM T-

s l i a v e r p l l i t s n o i s i v o r p e h t n i y t i u g i b m A

377 377 378

379

S T N E T N O C

E G A P

10.17

NOT HANDING OVER THE SEIZED MATERIAL WITHIN SIXTY DAYS - CONSEQUENCES THEREOF

381 10.18

SCOPE OF HANDING OVER

382 u

382

r e h t o o t s t n e m u c o d r o t tn n ue om ct cr aa p fe o D s/ ks oi e oc bn e fg o rA e t vn oe gm nn i r d e nv ao HG

382

e h t f o r e c fi f O g n i s s e s s A e h t o t l a i r e t a m d e z i d e s e h rc e r va oe gs nn i d o s nr ae Hp

383 u

384 s h t n o m x i s r o f d e t n a r g t n e m h c a t t a l a n o i s i v o r P f o r e w o P

POWER OF PROVISIONAL ATTACHMENT OF PROPERTY AND TO MAKE REFERENCE TO VALUATION OFFICER BY THE AUTHORIZED OFFICER

e v i t c e j b O

386

n a c s t e s s a d e s o l c s i d , e d a r t r e c n fi i f k O c o n t o s i t , t a n u u l a o V c e cd h ae t kh nc o a t a t e bt c ra n e e e h r tb e e o f hs e l R Wa TEXT OF SECTION

387 10.20

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

389 10.21

OBJECTIVE

389

10.22

BROAD FRAMEWORK

389

10.23

APPLICATION AND RELEASE OF DISCLOSED ASSETS SEIZED

390

d e z i e s f i , s t e s s a d e s o l c s i d f o n o i t a c i l p p A

392

n o i s s i m m o C t n e m e l t t e S o t n o i t a c i l p p ad nt e os u gj nd i a s i r e a b yo t s i l il a b n aa i L c

390

y l e v i t c e p s o r p e l b a c i l p p a e b o t

10.19

d e t s u j d a e b o t s t c A x a T t c e r i D l l a r e d n u y t i l i b a i l g n i t s i x E

t e s s a s u l p r u s f o e s a e l e R

s n o i t s e u q d e r e w s n a n u n i a t r e C

395

t l u c fi f i D t e s s a d e s o l c s i d f o e s a e l e r e h t gd ne i d t rn a e gm ee r l np om i si i e v ob ro Pt

n o i t a n a l p x e y r o t c a f s i t a s n o p u y l n o e s a e l e R

A 2 3 1 n o i t c e s r e d n u n o i t i s i u q e r f o e s a c n i t e s s a f o e s a e l e R

398

k n a b d e s o l c s i d m o r f d e z i e s s t i s o p e d f o e s a e l e r e t s a t i n d eu o mc mc Ia

398

397

395

393

385 u

Explanation

384 u

I-36

10.18A INCORPORATION OF SUB-SECTIONS (9B), (9C) AND (9D) -

PART 2

APPLICATION OF SEIZED ASSETS UNDER SECTION 132B

E G A P

398 u

f o e r e h t n o i t a c i l p p a d n a d n i k n i s t e s s a f o n o i t a z i l a e R y e n o m o t n i d n i k n i s t e s s a f o n o i s r e v n o C t e s s a s u l p r u s f o e s a e l e R u

g n i d n e p d n a m e d o n n e h w s t e s s a d e z i e s f o e s a e l e r e t a i d e m m I

402

y b l a e p p a f o y c n e d n e p g n i r u d s t e s s a d e z i e s t fn o e nm ot i t r n a ep t e e d r e oh Nt d e z i e s y r e l l e w e j f o e s a e l e R

d i a p e r a s e u d l l a r e t f a s t e s s a f o e s a e l e R

406

k n a b f o g n i h s i n r u f , h s a c f o t i s o p e d t s n i a g a s t e s s a fe o e t en s a a r ea l e u Rg d e z i e s y t r a p d r i h t f o s t e s s a f o e s a e l e R

409

t n u o c c A t i s o p e D l a n o s r e P n i t p e k dr ne an di o es z s i i e m s hm so a cC ff o to n ) c e/ mA t. a d e. r p T(

411 s r a e y t n e u q e s b u s f o s e i t i l i b a i l r o f s t e s s a d e z i e s f o n o i t a c i l p p a o N

411 t l u a f e d n i s i e e s s e s s a n e h w y l n o s t e s s a d e z i e s f o n o i t a c i l p p A

413

B 2 3 1 n o i t c e s r e d n u s t e s s a d e z i e s f o e s a e l e r o t d e l t i t n e s i o h W

MANNER OF RELEASE OF SEIZED ASSETS

s e s s e n t i w f o e c n e s e r p e h t n i s t e s s a f o e s a e l e R

413 ) 4 ( B 2 3 1 n o i t c e s r e d n u t s e r e t n i f o t n e m y a p n o n r o f t i u S l i v i C o N

413 t n u o m a d e z i e s t s u j d a oA t 0 r4 e c1 fin f o i Ot c ge ns i r se s e d s n s Au d rn oa f m ye r od t t a s dn na i ag Ma

412

d r i h t f o s e i t i l i b a i l x a t t s n i a g a s t e s s a d e z i e s f o n o i t a c i l p n po as r oe Np

s e i t r a p d r i h t o t g n i g n o l e b s t e s s a f o e s a e l e R

RECOVERY OF LIABILITIES BY ANY OTHER MODE

415

10.28

DELAY IN RELEASE OF THE SEIZED ASSETS

416

PAYMENT OF INTEREST ON RELEASE OF MONEY SEIZED

417

419

4 4 2 n o i t c e s h t i w d a e r ) 4 ( & ) 3 ( B 2 3 1 n o i t c e s r e d n u t s e r e t n I

10.27

e e s s e s s a e h t h t i w s e i d e m e R s t e s s a f o e s a e l e r n i y a l e D

415

m o h w h t i w s t e s s a f o e s a e l e r f o r e w o P

414

412 u

408 u

404 u

403 u

401 u

400 u

399

g n i d u l c n i t n e m s s e s s a f o n oe i l t b e a l p y a mp ot cs ne r oe dt n ei nr i mo rd e e t i e v dl e yy t i t l l i a b n ae i L p

398 t n e m s s e s s a f o n o i t e l p m o c n o d e n i m r e t e d e b o t y t i l i b a i L

10.29

10.26

SCOPE FOR APPLICATION AND RELEASE OF SEIZED ASSETS

10.25

APPLICATION AND RELEASE OF UNDISCLOSED ASSETS SEIZED

10.24

S T N E T N O C

I-37

S T N E T N O C

E G A P

r e d r o t n e m s s e s s a t s a l o t p u e l b a y a p t s e r e t n I e l b a y a p t o n s e r a h s f o e u l a v n o t s e r e t n I u

s e i t i r a l u g e r r i d n a y a l e d f o e s a c n i s e g a m a D

428

n r u t e r f o g n i l fi e t a l r o f t s e r e t n i l a n e p f o r e v i a wc . rt oe , ne om i t o c c un di ef Ro

425

t dn ee t a m es r s t e es s ba of t l e ts o ns ha cd r e a m ei s a xl ac t e b e mn oa cc nt i u fb o d ei s a a cp x na i t de ec z nd i e ai s va hdp sax a sa Ca t

422

y b d i a p x a t e c n a v d a s a d e t a e r t e b n a c h s a c d e z i e e e s s s re e s hs t a e he h Wt s t e s s a d e z i e s f o e r a c e k a t o t y t i l i b i s n o p s e r s t n e m t r a p e D

11.1

TEXT OF SECTION 132A

431 11.2

LEGISLATIVE HISTORY

432 11.3

OBJECTIVE

433 u

435

436

’ e v e i l e b o t n o s a e r ‘ f o e r u s o l c s i D

438

n o i t a m r o f n i f o e c n e u q e s ? n r o e c c fi n f i o ” e g v n e i i n l e o b i t i o s i t u q n o e s r n a e e o b r i s s n “e a ms c rs o o op f h o n W T i

437

n o i t c e s r e d n u n o i t i s i u q e r r o f n o i t a z i r o h t u a e u s s i n a c? oA h2 3 W1

436

r e d n u s n o i t a u t i s s u o i r a v f o n2 o3 i 1 t u n t i o t i s t bc ue ss h dt ni aw A n2 o3 s1 i r a n po i mt c oe Cs NATURE OF PROVISION OF SECTION 132A

) 4 1 ( 2 3 1 o t ) A 4 ( 2 3 1 n o i t c e s f o y t i l i b a c i l p p A

434 A 2 3 1 n o i t c e s f o n o i s i v o r p f o e l a n o i t a R

433

m e s r a T f o e s a c e h t n i n o i s i c e d t r u o C e m e r p u S g n i t n e v mr ua cm r u i K C

443

y t i n u t r o p p o r e h t e h W n o i t i s i u e qe es r s re os s f a ne oh i t t a o zt i r od e ht t n u a ar eg r e ob f e o Bt

443

437

e l b a y a p t o n s r a b r e v l i s f o e u l a v t a t s e r e t n I

11.4

430 10.30

RELEASE OF SEIZED ASSETS WHEN SEARCH IS HELD ILLEGAL

430 ’ u

429 u

422 u

421 u

I-38

REQUISITION UNDER SECTION 132A

E G A P

i s i u q e r e y e b s s d e e s u s s a s i e h e t b r o o t n r o e s t r t e e l p g e n h i t n o o i t t i n s i o u i t q a e z r i r rr o oe h f c t fi u tf a a mo f rg o n oi y f n p oo o i C Nt

e e s s e s s a e h t o t n o i t a z i r o h t u a e h t g n i v r e s t o n f o s e c n e u q e s n o C

447 u

447

e d a m e b n a t c r u n o o C i t i f s o i u n q o e i r s s , e r e s c s fi o f p O e r h o t y m t i o r r o f h n t o u i t A i s h i c u i q h e w r o o T N

447 REQUISITION CAN BE MADE FROM WHICH AUTHORITY/ OFFICER

l a i r e t a m d e z i e s e h t f o y r e v i l e d g n i k a t g n i d r a g e r e r u d e c o r P

e c i l o P

n o i t c u a f o e s a c n i t n e m t r a p e D e s i c x E m o r f n o i t i s i u q e R

450

k n a b g n i h s i n r u f n o d e z i e s h s a c f o e s a e l e r g n i r e e de rt on ta r r ua ou Cg

449

f o s r e y c s d fi r o f e t o c s k fi u n f c a O e b e h f i c tt o l r n o mu o P oo i r C f f s o s e e y dh s d et s o o nf p t oo s i t r e u s i e h c i d t e ur m h qo r o t ee r m rd f en o b n r u o f i ys n t i e o ai s i i mi t t u i r q s so i e u t h r e q s t o e s u N R AA

451 r e h t o r e v o s e i t i r o h t u A x a T e m o c n I o t s r e w o p s ge nt i i i d r i o r r h e t vu OA

451

452

q e r n o p u t n e u q e s n o c n r u t e r f o A n2 o3 i s 1 i v n eo r i t fc o e s er s e a cd n nu i yn t o l i a t i ns ei Pu

451

f rdo e e ds e os nl uc a es ic mdn oni cue n“b l i fa do c e i s l n oo p l ip c t a s c i fit d o n n g un fi A o mA neA oe1 i D7 t a r o2 a s n l l o c i eat A ddc 2 gne3 nas1 i k )rs a4e/ d ( m2 nu n f3uo 1 o i ”t tne i s fi mi o ei u oq t nc ce ee nr Bs i

451

) A 1 ( 1 3 1 n o i t c e s r e d n u t n e m e t a t s f o g n i d r o c e R

453

d e r e v o c e b o t s r a e y x i s h c i h w , n o i t i s i u q e r f o e s a c n I

453

A 3 5 1 n o i t c e s f o s n o i s i v o r p h t i w e c n a d r o c c a n i t n e m s s e s s A

454

r o f t n e m s s e s s A l a i r e t a m d e n o i t i s i u qn eo r i t i gs ni i u v q i e e cr ef r o nr i a ye ay l e e h Dt

453

449 u

448 u

450 u

448 u

445 n o i t a c s fi n o c t u o b a n o i s i c e d g n i d n e p , n o i t i s i u q e r o N

ASSESSMENT IN CASE OF REQUISITION

11.8

RECORDING OF STATEMENT IN CASE OF REQUISITION

11.7

11.6

444 u

lr d a e n i c a r fi e e t f a O d m/ a y m ft o i n yr o o r i h t e t i vu s i i l A u e q dt e n ge r nm n i k e n ed ar t e w e t ev tc r e o b e oG f f f e pa r a be l a nh gi ot er so mt e f r ia o e t p m n e eo g f hi u o s t s h y oe e r t s e s b yo v t i i p ye l n a e uh md t l r t e a o r u pm e t o hc pr Of Ta u

446 u

446 -

446 u

445 u

446 PROCEDURE OF REQUISITION

11.5

S T N E T N O C

I-39

S T N E T N O C

E G A P

e r p g n i d r a g e r C 2 9 2 n o i t c e s f o n o i s i v o r p f o y t i l i n b o at i cp i l p m pu As

456

r e d n u n o i t i s i u q e r f o e s a c n i g n i d e e c o r p t n e m s s e s A s 2 a 3 f1 o en r o ut i t c a e Ns s t e s s a d e n o i t i s i u q e r f o e s a e l e r d n a n o i t a c i l p p A

i u q e r r o f e l b a c i l p p a e b o s l a y a m C 3 5 1 n o i t c es s t e fs o s na od i e sn i v o ot i ri Ps u

455 A 3 5 1 n o i t c e s r e d n uA t2 n 3 e1 mn so s i e t s c s e a s fr o e nd on i u t e n l p o i mi t oi s cu rq oe f r tf i mo ie l s ea mc in T i u

458 ILLEGAL SEIZURE BY OTHER GOVERNMENT AUTHORITY/ OFFICER

460 u

461

e b n a c r e h t e h W A 2 3 1 n o i t c e s r e d n u nT oA i T t I c ay fb o d e yn t i i d m i l a a x Ve

459

s ni el ha i wr e et l a b a cm i d l p e z pi r ae e esc b f fi doo f l y u g orn e vi wi n Alo 3ei 5dt s 1li a i nuu t n oc q i o e i t a r c t i ete s u s i h u fbt o q neo e odt r a r i g e s mv i n v i o u s oi rn s d s po e i d n ri e tn i i hs a y t i h a e u l t e hqo en D Wr u

11.9

457 -

457 u

456 -

I-40

NEW ASSESSMENT OR REASSESSMENT SCHEME OF SEARCH CASES AS INTRODUCED BY THE FINANCE ACT, 2021

AMENDMENT BY THE FINANCE ACT, 2021

462

12.1A

LEGISLATIVE HISTORY

467

12.2

MEMORANDUM EXPLAINING THE PROVISIONS OF THE FINANCE BILL, 2021

467

12.3

SALIENT FEATURES OF THE AMENDMENTS RELATING TO ASSESSMENT OR REASSESSMENT OF SEARCH CASES

471

12.4

SIGNIFICANT ISSUES EMERGING OUT OF NEW ASSESSMENT OR REASSESSMENT PROVISIONS OF SEARCH CASES

476

477

sd t e n u es mi s sn s e e e s s b a y gd na i e d r nl ea ps ea hhs ) t 2 s f( e o 3 r t4 g n o e1r n mo p i et n t i c a e y bs d ar a ye e ndr anl a eus bei ct ti o n t no e ln l m a hs hc s si e s ehs r wa e rr ho Tf o

476

gghdA nnce3 i i s us 5 n d s 1 e eel n s pcl o oeasi er at & e p r c , ,re s e ns s &r ne ide ot i s rwed i ornn v o aeu e reeps y e o pr eea th r c d n etaee h mrmbt o oe sf et s b e 7b o s 4 dt e n s 1a r a i d encu e r ,qn o e rt e bep oi r c te t y p n o a esan h mrm s e eea r sd s s a , n a e y ds l s uce s e u a vo eh l wst o e easvn na ncai t ,s res l e hr ru pta a m sfe ei Ao yys

476

,e 1 l 2b 0a 2c ,l i h p cp r a a Mi n ta s m 1 3e r el r l oa f h e bs rC o3 n5 o1 d& eA t 3 a i 5 t i 1 n s i n ho ci r t a c ee s s ff o o es s n a o ci s ei hv t o r np I

12.1

E G A P

’

de novo

e b ? yh ac r ma e ns of so r e e c pn re e u hq t e o s n ro e vc oa s na o8 , i t 4 c 1 i d n so i r i t uc j e ,s r e r ne nd an mu d te a hm wu s s na I

483

sgs r a nh a i s es x ye a es t eso A r t hee t l hb gt a nhe i tg i d ewr c a enh o r cf i pt e a o dm me nr r oe oo ch yf nt en i bi g e n ts ihi n n eeta t r a e mh he st t M s nse ett s s hsn e a ge ,wg h du m ce s s r n s a ehe ep c s i s s oh a fe o rwd re eee s b p c a a y ca fic f s nmO e I

482

e ds er pu ao cc s e e rh e ht g t n8 o i yr 4 nu1 adn fOo o i t tAc c efe pos ser e e cd r i t no n i u mng e oh n i ht d woe e ntc oso e sm r e p i ot l f cn o ohe c ri m ph s fw s o e s nes e a dme o rc r un f Bi o

481

ed e hn h t u t o o nf t i s g si fi n e lo s t a ai ea r l ce r ue r t sa t ? r yh a al n c eme nr ygh oa nt e e ei nds et a i r ag ne hi n mi t b r m ril deu or bd u c i r nond pi n a w cu foi o o ntsf rn fe l gi oa h nn i i t t i r ie e n eh d t ev pe da o Wam eh.rg h c r r con i yartt reana oseen s t m fg i a s m don i isr ner e sus aa c sn Mc da i

479

em ese l br h b r t i o ta s f e f o s o oe nyl ph a nv de et l t 1 o bn u orr5 yi p d wop1 ae n m eao t Ae n ri s t 8re e r c s 4hve a e 1tes er p nrwr ye o o e e i or Hd er i t p r n s . c u hi h eec t x s d h d r a e n t dtar e fs eo i o o t u yt r e e gfq el o e b s b nner s i i a s c n e e ni a s yee g p l y r ca woui t q eh eee r hc o t nrs h f rnt fo e o fou om seca go a n d nl c i obse n nt i a i a fi e e s c i s i ns i v lsc pe e e o a op s p ehf rpa s R wo Pac

ne i h a t mr e et r f la l a n he sv Be? A s Are 1as 7ea 2yc h nsc u oo r i ia t v c e es er s e fph o dt eo f n fi oi i ce s i em v ope rsh pes c ht yt t n l a re no m efs pes l e rb s e a s hc t ia e l w hp pe Wa n

485 ‘

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484 ’

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486

488

492

dw ee un se s i h et br e od t dn eu r t in u qe em? r s t s se n i e s )s 2 m a ( s 3 es 4r e 1es s ha nt og e i r t nr c eio z i s l t ra n e dne n fim ues s r eoe f ce s i s t b a o d ne f o rv e e r he m t s e e d hn h c Wa s

490

en e e o mi s t s ? oc e 8 cu s 4 n s d 1 i a o en fr ho ot e i t n t s i yc a t be rn e ds ct e er ef h m r a e t a s d l y n s n c t i e i e ti l s du n s a ee ebe a c mc mi r t i s l oo r s p cn e o pt n s o i An s l t a a e t nn f tm o oa e i s s t g u s s is na e d s dr i s au nna e g fp p i f o e d o o r tl e e c oe r e fi rfm f f o n o e e t r f h eu tnc i he t t mos i t sr i w i a e ll t e a en h er m ht inf n T Wi io

487

t e n s a a c u s n r i u d p e u n s r s u i t e e b r n x a a c t ? 8 ed 4 me 1 ol n fi ct o no i t i c fn e i s ? si sd r 8 e i e c4 d l a n1 n v e n n ui uo qt e i d ec cl i s e ne th os os n r ce i h ed e sc hn e i t r t u f o e r e r n e c a i h r tt t e o i a e l hn hr a o We Wt

486

RELEVANCE OF JURISPRUDENCE DEVELOPED WITH RESPECT TO REOPENING OF ASSESSMENT UNDER THE OLD LAW CONTAINED IN SECTIONS 147-151 & 153A-153D TO THE NEW SCHEME OF ASSESSMENT OR REASSESSMENT IN SEARCH CASES

12.5

S T N E T N O C

I-41

S T N E T N O C

E G A P

? s e i l e m o c n i d e p a c s e f o f o o r p f o n e d r u b e h t m o h w n O

494

ye h bt dr ee r d e vn ou ce tm o no? c t nn si e e ufm sos t s n i s e nes oms ea ep e da r ac r so me t egn bne i t m ns ae s s cg e sgs s nua s on i f t i o o i d te da m am e rrh e oc hf t ns e i w he e hn Wt

493 do es r s i a u q ew r s sa i ee vm eo i lc e n bi of t o nt on se ? a 8 em4 r e1 ,pn e ao mc i t esc hee ces s hd wtl eoo nt e esh ha t t r rde e ed dd nrn uou c re d e e hri r t e e u hbq e or Wt u

500 u

506

se e c i n l p e pu aq e ts n en o mc sa s s e a s s e a d ea r rm ot tn n e em ms ss e s s e ? s s y a s e e a r v fr r o ou et s mns eea hml l cs se s ew ws ess naa oh rt c e yr hl l a t ae e hus qo We t

505

stl e t n i c ah av f w e l le t a n r i e r r i e m t es a s mme os cs ee a s obr e l c sr s a i o ht d tn on e t e ? e mg m s es n s i s s e n s e s e e s s s p s a s o a a fe lor ea ef hn t imo g fi et y r o h i o cd en s i r l uiwa l yev i l a ne u f h ret rt hg e h&tn r t i e yeg d l hl d nu uu Wf j

504

ed he t g rn e e dl l na uh dc ee ub sn s a i 8c 4t 1n ne om i s t s c e es s s ra e e dr nr uot ? t en r ce u i t o m o sC ns h ge g ns i i s H n a ef e po r oeo em f r e reb e ht hcr t si e W w he n Wn i

504

r we el i nr a ee hd t e rs s e e ds ns ua dn ee ne eb ps oa eh r e em bo c nn ai cf i tt ? n x ena e mmt ss f s o s e e s e s s t s a a a r ea nr af w roo e el hm o t e o et hh t ca Ws

503

aee cm nn i e e h nrc e ef s ve er w e ern o l b nr i s o e s i d s oi n pv u e, sr i t ,r l ta u n eeo mpc p r sa o? s n t e yn i s t s g i e a nrm o i nd s h s t anu e ea fp s o s a ee st gi a nel r i u r l n e sp o es t pi onpn eaae y r m nn rea s s e h e hwes t rs e o e a hs f e ab f Wc o

502

rt on e ym t i s r os het ? s t s n u a e ae m eh t s ts a l ge l s e n s i pn a pe e ap r yor neo art n yre bom f gi ss ns s i e as d nbs fie a rhf oto nee obm i ne t ah c ecc r rs ie d w de rr e on ht r t e rd e hun ou Wc

501

sn i i s a t bn ee hm t t s ne ov en di ar mo? e etm bno u no c ac n cc i tae n h ekt mno a t sB s e e t s na s i n a o ti i fs t o or gpo nep i o d n r e p phi s osd a ec r s e ryi e vr t hae t ep e hho r fp Wo

500

f? & i r de e c e fi s i uf so m s r i g u n s ei bs f s o ne as s cs i a s 8e a 4h b 1t e nf h oo t n i t o n c i es o s s e e rs s l e b do s i np s ue o h p et co s i t i t e o g nm n i ro n e c e hs p t e o c o nn e ae r? d n ri r o e v ei he h c t t i h e e p s h he s u r Ws Wf

499

n o i n i p o f o e g n a h c n o d e s a b e l b i s s o? s pt c sa i gf f no i n t ee ps oe em r a rs e he t h e t hn Wo

498

gnf noo i ie p t eam eme wr h c so dfs nnw aie sen uhe bth i t n hr te mi owd k n edu eee s t m yco e an ct ? nn mn i rofe e com cn ts fiu n s f es e o m e s gr ea na e pr i s s har c e c s o s i e s t h g a n ne rwi e t m s hse l s t i s e ge a t he gs us Wd sa

497 u

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I-42

S T N E T N O C

I-43

E G A P

509

t n e m s s e s s a e r r o t? n d ee mi n sa s t e s s u s s a fe o b gn na i n c e pd on eu r o fr o g ng on i i t t a s i i t x i n e i r n e o hn t e a hn Wo TEXT OF SECTION 153A

510 13.2

LEGISLATIVE HISTORY

512 u

2 1 0 2 , t c A e c n a n i F y b d e c u d o r t n i t n e m d n e m A

513

n o i t c e s r e d n u d e b i r c s e r p s a t n e m s s e s s a r o f e r u d e c o r p A w3 e5 N1

13.1

t n e m s s e s s a k c o l b f o t p e c n o C

7 1 0 2 , t c A e c n a n i F y b d e c u d o r t n i t n e m d n e m A

13.3

OBJECTIVE

516

13.4

NATURE AND SCOPE OF PROVISION OF SECTION 153A

516

s e s a c ’ s r a e y x i s g n i d e c e r p f o g n i n e p o e r r o f e l a n o i t a R

516

s e s a c ’ s r a e y x i s g n i d e c e r p f o g n i n e p o e r y r o t a d n a M u

y t i d i l a v l a n o i t u t i t s n o C

3 0 0 2 , y a M t s 1 3 r e t f a d e e s t a u i a i t l c n i h c r a e s f o e s a f c o n e i c e n l a b c a c fi i i l n p g p i A S

” d e t c u d n o c s i h c r a e s “ d n a ” d e t a i t i n i s i h c r a e s “ f o g n i n a e M

521

s i h c r a e s “ d n a ” d e t a i t i n i s i h c r a e s “ g n i d r a g e r y” cd ne at pc eu r d c n s i o Dc

y s r e v o r t n o c e h t e v l o s e r o t w o H

526

/ A A A 1 7 2 n o i t e c v ei s t c re e p ds nr e up et n me or cf e nf i i dd ea s om l o c r s f i d y ne l ur i t fn o e tB p eA cA n1 o7 C2

525

re oh f t ys l a n ow ts n a eh mc B sr s a V e eI s s X s fr a e eot htp l t u a ts h o e C nr r Aae 3 d 5sn 1au ndt onn u i t oe c f m ee s s s rme e os s dc nn a ui k tdc n el o es ob ml n sc i s s i e e d s s na s Auc

524

o t y r o t a d n a m s i a m a n h c n a P f o ? gh nr c i wa e as r f do rt e c hu t d e hn o Wc

e d i c e d

523

522

521

520

non-obstante

518 u

515 u

514 u

507 nea ods i aa t c mt et n s e n rem e s s dme s ns s ue s sa dse ear per oro r l t e on vt e en m de s s dme ss ns ae s dsa s r eao vrf ? l oeh o c vf r m t en ea e wahs avcf s e l l wo e er e ec hln l t n i t ee rs hu e stq hi re t e Ad s e n h3n 5 o W1 uc u

ASSESSMENT OF SEARCH CASES UNDER SECTION 153A/153C

A. SECTION 153A - ASSESSMENT IN CASE OF SEARCH OR REQUISITION

S T N E T N O C

E G A P

? h c r a e s f o r a e y t u o b a t a h W u

528

s r a e y t n e s me ss s a e c s s n a i a et er r e hc t n ri e s hr t r a ue fy rt on f e tm n es s me ss s s e a s s x i a s fr o o gi r np i n ed pn oo y e e Rb u

532 e c i t o n f o e u s s i r o f t i m i l e m i t o N

532 e c i t o n f o e u s s i n i y t i l i b i x e l F

e m o c n i f o n r u t e r r o f n r m u r t o e f r d g e n b i i l r fi c s r e o r f t p i e m t a i r l e a p m e i s t o o N N ’ e b y a m s a r a f o S ‘ e s a r h p e h t f o n o i t a c i l p m I

y l p p a o t t c A e h t f o s n o i s i v o r p r e h t o l l A

e m a n t n i o j n i n w a r d a m a n h c n a p / t n a r r a w h c r a e S

535

c e s r e d n u t n e m s s e s s a f o e s a c e h t n i e l b a c i l p p a x aA t 3 f5 o 1 en t a o i Rt n o i t a m a g l a m a f o e s a c n i t n e m s s e s s a f o e c i t o N

537

541

s n i a m e r t a h W g n i d e e c o r p t n e m s s e ? s d s e a l g fi e nn i v d r i nu v et e pe r r o ff t o t to n n s e eu mt m a e es t t t a a e b bh At A

540 s r a e y x i s t go nn i d r eo cd ee r t pa eb ha t l e l r a ra os f g di n ed me e ac r f o er bp ot t n se t m n es s me ss s s e a s r s e a h ht se e h r Fw ABATEMENT OF PENDING ASSESSMENT OR REASSESSMENT PROCEEDING(S)

e t a b a o t t n e m s s e s s a e r r o t n e m s s e s s a g n i d n e P

537

d e s a e c e d o t t n e m s s e s s a f o e c i t o N

545

e s r u o c l a m r o n n i s a e l b a c i l p p a s n o i s i v o r p t s e r e t n I

545

ee mb io t t tn s d r l fiu do ec mh c ii a h l c w e, bA 3 n5 a1 cn o ni ot i c t en c usr dru eet dde /nr l nua o n d i t eg i l p i m fir eso xne erh u t t re n e i hre e t e hd ht a nm Wi

544

ISSUES REGARDING FILING OF RETURN UNDER SECTION 153A

e t a b a o t t o s n g 4 n 5 i 1 d e n e o c i o t r c e p s e r t e a l d l e n p u p n a o g i t n a i c d fi n i e t c p e f r o r t o n f e n m o e i t t a a c b i l a p p o A N

543

g n i r u d s g n i d e e c o r p t n e m sA s 3 e 5 s 1 s a s e/ r u rg on i td n e ee mc o sr s e p s f s o a y rc e n he t o d n oe Np

547

544

542

537 u

536 u

t n e m s s e s s A k c o l B f o e s a c e h t n i s a t n e m s s e s s a f o y t i l a u d o N u

535 u

533 u

534 u

533 u

532 u

526

t u o b a t a h W A 3 5 1 n o i t c e s r e d n u d e r ? e r va oe cy sh r t a n ee yv xe i s s gg ni n i d d ee cc ee r r Pp

13.8

13.7

PROCEDURE FOR MAKING ASSESSMENT UNDER SECTION 153A

13.6

528 u

527 u

526 ASSESSMENT YEARS COVERED UNDER SECTION 153A

13.5

I-44

E G A P

? cn eo s i s rs e di nm um so nC rt un t e e r m xl e at t t ee mS o ot cy nl i p ep l a fi o dt l u g on ht i sp eo en s s e e h s s w a A r3 e 5 h1 t e n ho Wt i

550

n o i t c e s r e d n u e c i t o n o t e c n a u s r u p n i ? dd ee l fi s i nv re ur t e e b r n ra e hc t A e h3 5 W1

549

s e c n e u q e s n o C A 3 5 1 n o i t c e s r e d n u n r u t e r f o g n i l f fi o e er t e a h Lt

548

e h t f o s n o i s i v o r p l a m r o n r e d n u h c r a ? ed s e r ri e u t q f a e r nr re uh t t e e r fh o W gnt i l c i A F

555 u

556 u

h A c 3 i 5 h 1 w n d o oe i t z t ti c c l e ea s ? pn r g s fi e n e i t dd r n n e he ue t i m c d ws e o r r es i p ue u s t s sa qn s ee i r r oe sm t i a l s gr s s na s e i e e s t s s a n s l i e aa r e e dd r na r um o s oy s f e ld s o a a st i e a r t r e on l t t a a ru mn eo o hm i t hi t a e sd t e n d ha r Fa Wt

555

r ee ml i aa r s ee hn t i re od f a A 3m 5 1ys d ag ne n or i i ld t a c e e e n s c oo ri e r t i p dd nd t n ua e n m ohs c i i t s i h e d s dws aoa e ftr o gr no ni ot t i a n t i tl ee e m prs ess e r e us os s sa Ni

553 CERTAIN ISSUES RELATING TO ASSESSMENT UNDER SECTION 153A

x a t e c n a v d a s a e l b a t s u j d a r e h t e h W h c r a e s g n i r u d d e z i e s h s a C t n e m s s e s s a

f o t p e c n o c e h t t s n i a g a s t n e m u g r A

t n e m s s e s s a

564

/et t un n se ei s m mo s s st e s gs e ns s i s a t a a r l ge e i nr l i r Aa r u3e d5g r1n e ni co r iu fit f d c o ed gs e nrn i e s di s nm e s a ux s s a e g en d hi t dn yea bed c e no r or e i pd n i i t ss p n ng oe o f c n m i o s d es ye ge de ns ac s aa eo r he r l Cr p a

g n i d r a g e r y s r e v o r t n o c l a i c i d u J

? l a i r e t a M g n i t a n i m i r c n I s e t u t i t s n o c t a h W

575

d e u r t s n o c e b o t r e h t e h W ) 4 ( 2 3 1? l na i or i t e c t ea s m rg e di n nt ua n ti n m ei r mc en t i a t s S a

573

g n i r u d d n u o F ld a e i t r a e b t a a Mt o gn ns i t g a n ni i d me ie r c c o nr I P ot Nn ee s m a s cs e ns i ns oA i t & i d h dc ar a oe Ns

fd o e k fo o ov rn pi e b t o n n a c A 3 -5 a1 s m/ au nn ho ci nt c ae Ps no f i gn no i i r s i a v eo pr pP ath o c nr a ee ms ao Nn

577

A 3 5 1 n o i t c e s f o n o i s i v o r p g n i k o v n i r e h t e h w , h c? r y a r eo s t fa o d en s a a cm ns I i

579

hA t 3 i 5 w1 dn eo kt i oc ve ns i f eo bs n no ai ci s 3v 6o r 2p rr oe 8p 4s 1a nd oe i t m c a er s f ft o n ne om i s s s i v e os rs pa o rt e t hc t e e p hs e Wr

578

f o n o i s i v o r p f o n o ds ar ee t p s nd i e Ch c 3r 5a 1e ns f oo i t c e es s a fc o n i nn oe i s v i e v oA r3 p5 g1 nn i o k i ot vc e ns I

578

Prima facie

576

565 de novo

560 de novo

556 de novo

552 -

548 y t l a n e p f o n o i t i s o p m i g n i d r a g e r s n o i s i v o r p n fo o i t yu t c i l e i s b o ar cp i l p d pn Aa u

13.9

S T N E T N O C

I-45

S T N E T N O C

E G A P

581 u

)d e 2 h ( e t 3 e 4c f o 1o r t n p p of i i e t o c c e e es r s a o rc t r e n re di oc n fi i y ur r f po o et d i ca Ae 3z td o 5i n r Na 1o nh -m ot r i u ne t a i oh c ee t t s ce h i h rt d e sW i dm r no u r uf j t i l f ea m ? o ci iA i r nl t 3 e e5 o nt om1 a i t is fm p t o / d mnu i ee uh s ui z s tg se si n s s Awi I u

584 u

587

n o e t a r x ac . t t fe o e r eu t a t i r d tn a e flp x &e / Et n Be Bm 5t 1s 1e v nn oi i / t e c em s o fc o n i nd oe i t s c o uc l ds oi rd t n n u I

587

g ? n A 3 ? i 5 r r 1 e u c fi d n f C o O i 2 t c g 9 e n 2 s i s n r s e o e i d s t n s c u A e e s r h e r c t e fi e d f b n O n u g a n c n i o s r s i s e e t e c p s s fi a s mc f A o uh sc e d e b e r r z a n r pe i a o s ff c h o o O t T u nt I a on ie r r t e e m a h h c s t t i s l e e e p h h p s s W W A a

585

n o i t a g i t s e v n i d e t a r g e t n i , s e s a c h c r a e s d fe o t p to n d ea ms si s h e c s a s a o r rp op Fa

584

rg h on c f i r a ys s t e e i s r s r os o ha f t e t u n ah e tt h m n t ei s t s w e e s pe s l mb a oa g cl n i i ea r hv u a t d yt t bo r o dn p eh e dc r rr l oa a ce s i es a r r ”e h p e t p vf a eo i f l o e n bo e i c oa t n t a z ni c or r fi soe s i a hc n e et s fi g a Ruf i “ao Sc

583

n e h w A 3 5 1 n o i t c e s r e d n u d e s s a p r e d r o tl n a eg e ml l si s d e l s e s h a fi s o sh c ur t a a t e S s

TEXT OF SECTION 153C

595

13.11

LEGISLATIVE HISTORY

596

13.12

OBJECTIVE

598

13.13

NATURE OF PROVISION OF SECTION 153C

598

n o i s i v o r p e h t f o e l a n o i t a R

13.10

n o i t a t e r p r e t n i n i a l P C 3 5 1 n o i t c e s f o n o i s i v o r P

600

? g n i t i r ” w d n e i fi d s e i t d a r s o s c i e r r e c e fi b f o o t g n n o i i s t s c e a s f s s i a t e a h s t r e e h r t e h e W h “ W

599

ANALYSIS OF PROVISION OF SECTION 153C

h s r a h s i C 3 5 1 n o i t c e s f o n o i s i v o r P

n o i t c a f s i t a S f o e r u t a N

606

e h t r e v o g n i d n a h & n o i t c a f s i t a s g n i d r o c e r l ra or i f e tt i ma im l d ee z mi ie T s

608

603

580 f eo t a l y t i dd el i va i e cV er ) A r9 e ( c2 fi3 f 1 o s d/ eu z i d r oe b hi t r u c as e er hp t g sn mai td oi e rm f e ic ll o a er i r mp e t in t t a mde nm dos s eye z es i Bs e S-a

13.14

598

586 u

581 -

586 u

I-46

B. SECTION 153C - ASSESSMENT OF INCOME OF ANY OTHER PERSON

E G A P

n o s r e p e n o n a h t e r o m o t g n i g n o l e B

n o s n r o e s p r e r p e C 3 r h 5 t e h o 1 e t n o h o t i f f t o c e r o s r e e c c r fi fi e f p O f s g O a n g e i n c s i i s s t s e o e s n s s A s g n e A i e h h u t s s o t i y t r r b o e f v n t o o t i i m d c i n a l a f e s h t i m o a i T S T

625 u

612 ” n o s r e p r e h t o o t g n o l e b r o s g n o l e B “

624 u

626

r e d n u s e s a c r o f y l p p a o t h c r a e s f o e t a d e h t n o gC n3 i 5 t s 1 i x n eo i t wc ae Ls

626 u

ISSUES REGARDING ASSESSMENT UNDER SECTION 153C

635 u

s g n i d e e c o r p g n i d n e p f o t n e m e t a b A

635

n e v e s h c i h W s r a e y n e v e s f o t n e m s s e s s a e r r o t n e m ss ? s r e s a s e Ay

634

y l p p a o t A 3 5 1 n o i t c e s f o s n o i s i v o r p l l A

634

r o t n e m s s e s s a g n i m a r f f o t n s er a me ey r i x u i qs er r e i gr l na i d e rf a o gt en r ne om i s t s a e xs as l a e e Rr

632

? y r o t c e r i d r o y r ? od t a e ds s ne as s ma se a r de eb t e o r t ps rr e a t e n y i eh bc r oa t e ’ l ls a l hl sa ‘ r de rh ot we eh hW T-

628

rg re e n hci t fim o f u hos cgs a un ie ss hs r ceo asf ese tab s en nh o i ts a r gye abp d r n eo e ei h? ct octC rao3 pfe5 s i h1 l lt t n a a o ri hse sfv t c ro oe e cg s fin n e r o i f i d o t d rc n go iu ncd i esn s i r R s o e u i t j s c s g n i a d n o ts s i a i v ra r he u Tphj

626 u

? e g a t s t a h w t a C 3 5 1 s / u n o i t c i d s i r u j f o n o i t p m u s s A

642

r e d r o n i e e s s e s s a f o n o i t a n g i s e r de /d nr oo i t e c h et s e gt na d oi rl a wv fn o i t no on i t s n e eo Md

642

e h t n i e l b a l i a v a r e h t ? e C h3 W5 -1 n Co 2t i 9c 2e ns or i e t d c en s u rt e n de nm us s ne os i t s p a mf uo se e s r a Pc

641

d n i k t a h W d e k o v n i s i C 3 5 1 n o i t c ? ee s d ra e dm ne ub nn oa i t c c i s d n so i r i ut i j d ed ca nf Oo

639

, n o s r e p r e h t o e m? oe ss r ou t o gc ne i r t a y l l e n r ro oe h gt ns i i g nC o3 l 5 e b1 ln a o i i r t e c t e a s mr e dh ee t z i h e Sw

638

ee h ht t nf oo s nt on se r m e pu c ro e hd t r o o ft o n eu mo oc cc na i f do es s k oo l c o s b i d nn uid s e e fi h o r c t tn r n a eee mfs n soo s s e s i s s r s a e Abp

638 u

626 u

623 u

617 u

610 u

r n e o h m t e m h o c W s i ? r e e ? c re fi u r z f i u e o t s g l a n a n i gg s s e n l e l i i s t s a fn a o i n em e s i h a r w cc n ni n i o t f i t ao c e a hb W f s o i t t a l d s a e i f z r o i e e t g s a n l m i a d i r r d o ee c ti z e ae R Ms

13.16

ASSUMPTION OF JURISDICTION U/S 153C

13.15

S T N E T N O C

I-47

C. SECTION 153D - PRIOR APPROVAL OF JOINT COMMISSIONER

13.17

TEXT OF SECTION 153D

643

13.18

LEGISLATIVE HISTORY

643

S T N E T N O C

E G A P

(a) SECTION 153B - TIME LIMIT FOR COMPLETION OF ASSESSMENT UNDER SECTION 153A

650 13.21

TEXT OF SECTION 153B

650 13.22

LEGISLATIVE HISTORY

654 13.23

OBJECTIVE

654 13.24

TIME LIMIT FOR COMPLETING ASSESSMENT IN SEARCH CASES

655 u

665

668

r e c fi f o g n i c i r p r e f s n a r t o t e d a m s i e c n e r e A f e C r n2 e9 hn o wi t tc i e ms ir l ee d mn iu T

664 EXCLUSION OF TIME PERIOD IN CERTAIN CIRCUMSTANCES

f o e r e h t g n i n a e M d e t u c e x e n o i t a s i r o h t u A e h t f o t s a L

s l a i r e t a m d e z i e s f o s e i p o c g n i n i a t b O

s l a u d i v i d n i o t g n i t a l e r s n o i t c a s n a r t f o n o i t a s i r e g d e L

f o s e c r u o s f o e l p i c n i r p y l p p A s -t e ss ns oa i t i n d i dn ao i et t a a c cl i i l p p up da d i e o vm ao c on Ti

e c n a l a b k a e p f o e l p i c n i r P

s l i a t e d s u s o n n i o m i t a u l m o r fiv n d o n c a / e s t t e i l v a p d m fio f c a t i f m o e b s u U S

n o i t a n i m a x e s s o r c r o f t s e u q e R

663

i m i l e h t n i h t i w e b d l u o h s o s l a r e d r o t n e m s s e s ” s d a o fi o r ee cp i n v o r i e t St a “

662

n o s r e p e h t f o e s a c n i t n e m s s e s s a fC o 3 n5 o1 i n t e o l i t p c me os cr re od f n tu i md i e lr ee mv io T c

662

h p c u i o h s r wr g a ne e h oy t l ea n t i i a c h dn t i ea w n h fi t s n dt o n ne s ar r e e df f p ei t t d c n un e r di e l f nl oa f i cf d y r sa i o hm f c s r d t i a e m ed s i u l hl e c cn m i h o t i wc t s n ni e oh r c e er f t f a i a e D Ds

681

677 678 680 681

661

r o f t n e m s s e s s a f o n o i t e l s p h mt on co rm oe f v tl i e mw it l ey mb ih t c fr o a te n s ef mo er ca ne ay ve dh At

676 676 676

CERTAIN STEPS/TECHNIQUES WHICH MAY BE USEFUL TO THE ASSESSEE DURING ASSESSMENT OF SEARCH CASES

14.1

668 (b) SECTION 153- TIME LIMIT FOR COMPLETION OF ASSESSMENT OF SEARCH CASES INITIATED ON OR AFTER 1ST APRIL 2021

668 EXTENSION OF TIME LIMIT DUE TO COVID-19

13.26

13.25

662 u

I-48

13.19

OBJECTIVE

643 13.20

MANDATORY REQUIREMENT

644 D. TIME LIMIT FOR COMPLETION OF ASSESSMENT

HANDLING OF ASSESSMENT IN SEARCH CASES

E G A P

A 4 4 1 n o i t c e s r e d n u r e n o i s s i m m o C t n i o J y b n o i t c e r i D

682

t fi e n e b , e m o c n i d e s o l c s i d n u f o n o i t a r a l c e d l a r e g nn ei gp fo o c s ee s l a e ct f no I

684 u

684 t r o p e r l a s i a r p p a f o y t i l i b a l i a v A

TOOLS AVAILABLE WITH ASSESSING OFFICER DURING ASSESSMENT OF SEARCH CASES

s e s a c h c r a e s f o n o i t a z i l a r t n e C

683

n o i s s i m m o C t n e m e l t t e S o t g n i h c a o r p p A 1 3 1 n o i t c e s r e d n u s n o m m u S

) 6 ( 3 3 1 n o i t c e s r e d n u n o i t a m r o f n i r o f g n i l l a C

C 2 9 2 n o i t c e s r e d n u n o i t p m u s e r p f o y t i l i b a l i a v A t n e m s s e s r s e A c e fi v f i o t n n a o t i s t b a u u l S a v d n o a t e e c i v n t e c r e e t f o e r R P

) A 2 ( 2 4 1 n o i t c e s r e d n u t i d u a l a i c e p S

t n e m s s e s s a

B 1 8 2 n o i t c e s r e d n u t n e m h c a t t a l a n o i s i v o r P

C 3 5 1 / 8 4 1 n o i t c e s r e d n u s g n i d e e c o r p e k a t r e d n u o T

689

s n o i t c e s r e d n u e m o c n i f o s n o i s i v o r p g n i m e e d f o y t i l i D b a9 c6 i o l p t p8 A6

690

g n i r r a b e m i t f o n e d r u b e g u H

690

r e h t e g o t d e s s e s s a e b o t d e r i u q e r s r a e y n e v e s f o s e s a c l l A

f f a t s d e l l i k s f o y t i l i b a l i a v a f o k c a L

n o i t a z i l a r t n e c n i y a l e D

691

d n a s t n e m u c o d , t n u o c c a f o s k o o b f o e r u z i e s a et t a a nd i c mn i io r c r s t i c d e l ne I

s g n i d e e c o r p t n e m s s e s s a f o t n e m e c n e m m o c e t a L

692

r e d n e r r u S l a n o i t i d n o C

692

c o d e h t l l a f o n o i t a n a l p x e g n i r h i u c r qa ee r s eg r i n a i nr nu od i t d s n e u uo qf ls a t r n e ne em Gu

692

CERTAIN ISSUES RELATING TO ASSESSMENT IN SEARCH CASES

s t l u a f e d l a c i n h c e T

693

691

690

689 u

689 Ex parte

686 u

687 u

686 u

685 u

E B B 5 1 1 n o i t c e s r e d n u e t a r x a t r e h g i h f o y t i l i b a c i l p p A u

683 u

682 u

681 s n o i t i d d a e l b i g n a t n I

14.4

CONSTRAINTS WITH THE ASSESSING OFFICER

14.3

14.2

S T N E T N O C

I-49

S T N E T N O C

E G A P

e e s s e s s a o t g n i g n o l e b t o n s t e s s a / s t n e m u c o d f o n o i t a n a l p x E u

696 s t n e m u c o D b m u D

699

s i d n u f o r e d n e r r u s f o n o i t c a r t e r s i e r e h t n e he wm to n c en mi sd s e e s s o s l Ac

696 y r e l l e w e j d e s o l c s i d n u r o f n o i t i d d A e m o c n i f o n o i t a l o p a r t x E

s i s a b

/ d e t a m i t s e n o n o i t i d d a o N

t n e m e t a t S f o s i s a b e h t n o n o i t i d d A

712

n a c n o i t c u d e d r e h t e h W e r u t i d n e p x e s s e n i s u b d? ed de rm oi ca ec l r ne Ub . c t e , s e i r a i d , s r e p a p e s o o l f o s i s a b e h t n o n o i t i d d A f o o r P f o n e d r u B

y n a p m o c t n e t s i x e n g o n n i p r o o c f s t e n l e e T m f s o s e t s fi e s n a e o B N

s n s r e u c t n e a r w g o n l i l l a fi s r i o d f l e a c m i r t o o N N

s n o i t i d d a e t a c i l p u d o N

t n e m s s e s s a g n i r u d n o i t i d d a d e e r g a f o e s a c n i y t l a n e p f o y v e L

733 rh e c t r p a ae hs Cg n ri e r du nd ud n tu n eo f ms sl i s a e i s r s e a t ka cm og l n b i t na i n ei l m b i i r s c s n oi po sn nn oe i th i d w d aB V oI NX

k c o t s n i e c n e r e f f i d r o f n o i t i d d A

8 6 s / u n o i t i d d A

9 6 s / u n o i t i d d A

s r e c fi f o r e h t o f o s n o i t c u r t s n i n o p u d e t s s a e b r e t t n n e i m f s o s y e v s e s A L

740

t n u o c c a k n a b n g i e r o F o t g n i t a l e r n o i t i d d A

740

t n e m e l t t e S e r o f e b d e r a l c e d s a w e m o c n i n e h w n no oi i s t s i i d dm am oo NC

741

740

737

736

734

733 u

731 u

729 u

728 u

730 u

729 u

725 u

720 u

713 u

708 ad hoc

706 u

703 u

694

g n i r u d r e c fi f o d e z i r o h t u a y b d e d r o c e r t n e m e t a t s n o e ch nc ar i l a e e Rs DECIDED CASE LAWS RELATING TO CERTAIN SIGNIFICANT ISSUES

14.5

694 u

I-50

S T N E T N O C

I-51

E G A P

15 ATTRACTION OF WEALTH TAX IN SEARCH CASES 15.1

TEXT OF SECTION

742

15.2

LEGISLATIVE HISTORY

750

15.3

OBJECTIVE

751

15.4

SIMILARITIES BETWEEN THE PROVISIONS UNDER BOTH THE ACTS

751

15.5

WHY IS THERE A SEPARATE PROVISION UNDER THE WEALTH-TAX ACT?

752

15.6

ASSETS ON WHICH WEALTH-TAX IS LEVIABLE

753

15.7

USE OF THE PHRASE “DISPROPORTIONATE TO HIS KNOWN ASSETS”

753

15.8

COLLECTION OF EVIDENCES

753

15.9

SEIZURE OF ASSETS FOR EVASION OF WEALTH-TAX

754

16 PENALTIES AND PROSECUTION IN SEARCH CASES INTRODUCTION - PENALTY FOR CONCEALMENT OF INCOME IN SEARCH CASES

755

16.2

PENALTY PROVISION UNDER SECTION 271AAA/271AAB

756

16.3

TEXT OF SECTIONS 271AAA AND 271AAB

756

16.4

LEGISLATIVE HISTORY - SIGNIFICANT AMENDMENTS

760

16.5

OBJECTIVE

761

16.6

RATIONALE OF THE PROVISIONS OF SECTION 271AAA/ 271AAB

762

16.7

NATURE AND SCOPE OF PENALTY PROVISION UNDER SECTION 271AAA

763

, e n u J t s 1 r e t f a r o n o d e t a i t i n i h2 c1 r 0 a e2 s , y fl o u eJ s t a s c1 ee hr t o f ne i eb l t b au cb i l 7 p 0 p0 A2

16.1

” r a e ” y e s m u o o c i n v I e d r p e s d o e c l fi s i i c e d p n U S “ “

” e m o c n i d e s o l c s i d n u “ e h t f o t n e c r e p n e t f o e t a r e h t t a y t l a n e P

Non obstante

y r o t a d n a m A A A 1 7 2 s / u y t l a n e P r e h t e h W

A A A 1 7 2 n o i t c e s r e d n u e s u a l c

763 763 764 767 767 768

S T N E T N O C

E G A P

PROVISION OF SECTION 271AAA IN NUTSHELL

770 16.9

IMMUNITY FROM PENALTY UNDER SECTION 271AAA - MANNER OF DECLARATION

770 u

771 u

NATURE AND SCOPE OF PROVISION UNDER SECTION 271AAB

781 u

B A A 1 7 2 n o i t c e s g n i c u d o r t n i f o e l a n o i t a R

B A A 1 7 2 n o i t c e s r e d n u y t l a n e p f o m u t n a u q f o g n i r e g g a t S u

y l p p a o t 5 7 2 n o i t c e s d n a 4 7 2 n o i t c e s f o s n o i s i v o r P

784

-dso2 7 en 1 r 1s o 0 p2 0o i t 2c l i t7 d .s n Y ide1 . d amr A e rntst ouusf e b f f a s s %ona r 0no o o 6i sgn ( r t n e o %ap i r r 0a d 9l dut e c eda oe hri t t %dcen i 0nrci 3 e a fih f e h s O fw c o e r g hn eet a t e is m s a r oys 6 ecbef1 o s hnes t0 i t 2 tddAca e a em ep 2 s hs yo 1 t ltte5 l r o c a y s nbn1 ni i e ed s es r ,o pn id g fuea f o ne fmmi b yo dt o v)c eu ee e8 r na L1 cb i

td ” l s e n l e ed m a r ma o f c d eg e t n r e a I a r t d l c e se e e eb s m h o do l ec t c mn s n i oI i d n cd e U ne m i s “ f o o c f i l e t o c no l s I n b i n ad o s dd i t on el i n pU su o o s fi m f l e e io cwe s u m s d Bn i)o d e 4 s A o c i n( h i n t t At U2I 3 n f 1i a o 7n f1d fi c n 2e o e ss s fi o / d i / n o i ul n t u o e i a c g t ds h t i ei e yt a S t r r dd l n a f p a rn i o lo r nh U c e t s t cs ei ee i s n Pw Dr a y I l a n A

789

” e t a D d e fi i c e p S “ f o n o i t i n fi e d e h t n i y t i u g i b m A

789

ipso facto

784

r egee mnht i t f or ra cuo r ndf i tdo doen enlo s e fid od e e l t ama c s mot i i d ci n ns ni ii ue fh fmoc o r ona re %cu s 0nt 2ie f d 6 fero1 e e s o s o h 0 l a ec t 2 t c n s a 2 i i n1 r d ti enur5 huba1 t e f h e yr to cs a r o na uf yoe oe t tsib li v a a fe t nro u r a el epb pc s d 2 er fd ue1 o fi 0 o i 2 yncc veee 7 ehh pLwt s1

782

eg6 n1 mi 0 or 2 cund2 i 1 de5 ed1 a s ome l r c sf o s i i d e neb umt ou fc b o n2 %i1 0d0 1e 2 s fo 7 o l c 1 ei s r t dt a e r nf eua hfr t o to a nn oo yi d t t l e a a t r na a i el t i pcn e i fd o h c ynr vea ehe Lws

787

’

‘

’

‘

781

y a d t s 1 r e t f a r o n o d e t a i t i n i h c r a e s f o e s a c e h t n2 i 1 e0 l b 2 ay cl i u l p J pf Ao

778

e m o c n i d e s o l c s i d n u e h t f o t c e p s e r n i t s e r e t n i d n a x a t e h t s y a P

785

776

e h t ge ng i a v t i s r e h di c fh o w rt e na h nt r a i e n mw n d e a h e i m t l p e gm n h i t o t c s a i e t e t n b a ao i t t n s t a be t um s b so u fc s on d ti n nd e a m e s s e o e l rc fi i i s ui c e qd p en S Ru

16.8

h c r a e s f o e s r u o c e h t n i e d a m e b o t n o i t a r a l c e D

785

782 u

781 u

768 iB t A i n A i 1 h7 c2 r / a eA s A fA o 1 e7 s 2 a cs e/ hu t d ni e i v re a el ye sb un oa i c v 7 e0 r p0) d2( . e. 6 ) 1 fi1 ( i 1 c r7 ee 2 pt sfs ra/ r oo u f t yno t on l a d d ne et n Pa a u

16.9A

771 u

I-52

E G A P

790

? e r u t a n n i y r o t a d n a m s i B A A 1 7 2 s / u y t l a n e p r e h t e h W

791

d e t p o e b y a m n o i s s i m m o C t n e m e l t t n e o Ss he r t i wp d ne oh i t c a r ca i e l s p py Ab

790

” x e a t m f o o c t n n i e d e m s y y ol a l s c p u s i s o d i a t nu d ua e “ t fc a o e e r r no t o i e tm b? a ” e oe rd t a t a l a c rd e m e hd de e t gb e fi n hi i o c d t We r p a h -s c r d“ ga ee ee r z h n i s t e o g e s i s r n ho i i c sf r a e eu Cb Dd

795

y t i r o h t u A e t a l l e p p A t s r fi e h t y b y t l a n e p f o t n e m e c n a h n E

793

e6 s 1 a 0 c2 n, i dr ee db nm e ec me aD Bf Ao Ah 1t 75 21 nr oe i t t f c a er s ro e dn no ud e nt oa i i s t i i v n oi r h p c yr t a l a e ns ef Po n o i t c e s r e d n u y t l a n e P B A A 1 7 2 n o i t c e s r e d n u ) y( t ) l 1 a ( n1 e7 P2

e b y a m ” r a e y s u o) i v ( e1 ) r ( p1 d7 e2 fin i c o et i pc se “ s rr oe f d yn t l u a nl e eb pa i nv ee hl / we l nb oa i t c a i l up t p i S a

nn oi i r t a c e ey s s ru e o di nv ue r yp t l d a e n fi ei pc e tp a hs t r o tf c l el f a f e t ea hl e t b oa t c i h sl npr c opa i a s e i t s c o en f o d) e l( a s )a i 1 c c i ( d 1 e u7h J2t

798

e”f meo n omr o cc u nn t i e ir f i de ee h ms ot ol n cc i ns i idr ’ f d ea o r na e tu ly n e“cs mfeu d o los i a ni v eo ,e ct iB r ni Ap on c fiA d 1 e re7 od2 fi i f c ) e/e (hAp t ) A s 1 nA‘ ( i o 1 1 h t 7t 7g 2i sw2i n n / t o udi a l ete yr c t r l e e a s e nvr m eoe c pt o dc oo nn Nnui

sn er o ma i t oec cye nrs i dor efe s Ad o3 n l c u 5 s 1y i d t l nna o ut i n ec e s ep a cso rn ne i t d , r a na hu e t t dy c es el f fiu f o e i env d r ee hu r t i v otpe e t d l sre n e fi e ohi b i tcn s i nea c eipc dns) lw o( a ) i ot1 c ihr1 ( o d s i 7 r usp 2 Ji

799

rad or e f t a a l yc e l r et n oDe -b es l b ry aaa cem i ly p rs r e pi a ar s le r a Baye Aery e i Arl e 1or s 7fao 2teh /ort Anor f Ade o n f Aa t mn 1” 7r oe 2a cm en ny ia l o de s i uec t c s oo n ev i lo s c c fesd r i o pd e t ndnt oeui i fi fm si i cod v e a n op os rs i P“ a t

s r a e y r e i l r a e r o f e m o c n i d e s o l c s i d n u f o s e c n e d i v e g n i h c n i l C

801

y t l a n e p o n o t t c e j b u s s r a e y r e i l r a e r o f e d a m n o i t a r a l c e D

801

795

”do f ase u e l t omsc c i o ev ol e de cc p s or n s ie npid 2 nddnr1 eee n0 h fis u i 2 “ o r i l h wc e c cd 7 nes u p i r es d s o1 v“ n r e t eo r uon et o l f g“dee b h e m anc l b i s fi ct u s i t a l ses e l u p edms b pr n a7 o a” Aeace0 n h 0 Amhi t 2 Aocfn 1croi 6 7nan 1 e O r 2is d uAr se gt e / yt ne si uo rbf nlreda ocuh ed d s i i t dt e s d e i v dndi a on iat ruadsn i “ i m e pf ”i r yosa e i h t l n” mc l c a or e r oa i nt a dc ea es e ns Pr yi i c

798 c

797 c

797 v.

801

799

PENALTY FOR UNDISCLOSED INCOME RELATING TO EARLIER YEARS

16.11

792 n

795 PENALTY UNDER SECTION 271AAA/271AAB v. PENALTY UNDER SECTION 271(1)(c)

16.10

S T N E T N O C

I-53

S T N E T N O C

E G A P

e l b a c i l p p a s r a e y r e i l r a e r o f eh mt oi cw nd i a f e o r t) n e) ( m1 ( l1 a e7 c2 nn oo ci t rc oe f ys t r l e a nd en Pu

803 TEXT OF EXPLANATION 5A TO SECTION 271(1)(c)

803 16.13

RATIONALE FOR INSERTION OF EXPLANATION 5A TO SECTION 271(1)(c)

804 u

807

t du eb t c ad r e t z t i l a ea bnh l fic l r ta a e he e sh s )s f (e o ) 1 ce ( t na 1 a 7l d 2a e nbh ort i ten c p o es s g oan t si t d fi on re pp n lr a u mt re or nx a gt rn e ie hd t rm e a o hg c en Wr i

805

t yl du as er e r l a a s ea md on cu no i f fe o m no rc un t i e d r er ,s e a oe cl ac y l sh p i ndc enu kus agt o t n gig n nwi i o n v hi as a hd t r hee cs ip r v h a ec er r s sa rie d e s t ef f l A fi o

810 u

814 o t g n i d n o p s e r r o c A 0 7 2 n) o) ( i t 1 c ( e1 s 7 r2 e n do ni t uc ne os i o s i t v o r p o N

NEW PENALTY PROVISION UNDER SECTION 270A MADE APPLICABLE WITH EFFECT FROM A.Y. 2017-18 IN PLACE OF SECTION 271(1)(c)

h c r a e s f o e s a c n i A 0 7 2 n o i t c e s f o n o i s i v o r p f o y t i l i b a c i l p p A

ATTRACTION OF PENALTY FOR CONCEALMENT IN CASES COVERED U/S 153C

818

16.17A PENALTY PROVISION RELATING TO SEARCH INITIATED BEFORE 1ST JUNE, 2007 - EXPLANATION 5 TO SECTION 271(1)(c)

820

) ( ) 1 ( 1 7 2 n o i t c e s o t

817

y l p p a o t 5 7 2 d n a 4 7 2 s n o i t c e s f o s n o i s i v o r P

815 r o f g n i z i r uh sc s r e a r e ps tg o n ni r gu nd i e d rm a o gc en r i Td e Ds Bo l Cc s ei hd t n fu o f o sn no oi i t t a c r ua rl t c s e nd I

f o t x e T

) ( ) 1 ( 1 7 2 n o i t c e s o t

f o s e r u t a e f t n e i l a S

1 3 1 n o i t c e s r e d n u d e u s s i s n o m m u s e h t h t i w y l p m o c o t e r u l i a F

825

s / u d e d r o c e r s t n e m e t a t s n g i s , s n o i t s e ) uA q1 ( r1 e w3 s1 s n/ au or t o e) r 4 u( l 2 i a 3 F1

s n o i t c a s n a r t s s e n i s u b d e t n u o c c a n u r o f y t l a n e P

826

825

16.18

PENALTY FOR OTHER DEFAULTS

822

Explanation 5

821

Explanation 5

c tion 5A

804

sd i e nl r fi un t r e u r t e fr o e gh nt i l n fi i d fe o d eu t l a c dn i es ui de m eo r e c hn i wd e nl oa i e t a c un t o i c s h atc u r rba e e vds oer cre i p t ox f Te a u

16.12

e m o c n I f o r e d n e r r u s n o y l e r e m y t l a n e P o N

16.17

815 Explana-

815 MISCELLANEOUS

16.16

809 16.15

PROVISION OF SECTION 271AAA/271AAB AND EXPLANATION 5A TO SECTION 271(1)(c) NOT APPLICABLE TO REQUISITION MADE UNDER SECTION 132A

16.14

Explanation 5A

803 Explanation 5A

I-54

E G A P

831

y t l a n e p m o r f y t i n u m m i t n a r g o t r e n oA i s A s i 3 m7 m2 n oo Ct i c fe o s rr e e wd on Pu

830

s a s e s a c n i a t r e c n i . c t e y t l a n e pA 3 e7 v2 i a n wo i t rc oe es cr ue dd en r u od t e ri d e v wo or Pp

829

f o g n i l fi e t a l r o g n i l A fi 3 n 5 o1 nn ro oi t f c de es t r c e ad r n t t u a s sn i r yu t t l e a nR ex pa t re e hm t e o hc n WI

828 r o n e k a t ’ m u s d e fi i c e p s ‘ r o s t i s o p e d r o s n a oh l s ra oc f n yi t d l i a a np ee Pr u

C 6 7 2 n o i t c e S x a t e d a v e o t t p m e t t a l u f l i W

832

n o i t c e S ) ( ) ( ) 1 ( 2 3 1 n o i t c e s f o n o i s i v o r p f o e c n a i l p m o c B n 5 o7 N2

831

n o i t c e s r e d n u d e s s a p r e d r o y r o t i b i h o rA p5 7 f2 o n ni o ot i c t e n eS va) r 3 t ( n 2 o3 C1 u

8 7 2 n o i t c e S n r u t e r e s l a f f o t n e m e t a b A

833

n o i t c e S . c t e , s 7 t 7 n 2 e n m o u i t c c o e d S r - o n t o n i u t o a c c c fi a i r f e o v s d k n o a o t b n f e o m n o e i t t a a t c s fi e s i A s 7 l l7 a a F F2

832

n o i t c e S s e s a c h c r a e s n i e m o c n i f o n r u t e r h s i n r u f o t eC r uC l 6 i a 7 F2

s e i n a p m o c y b s e c n e f f O

834 on t o i yc t l p e es r r te c d en r u r ot cn ne i m ee vt i a g t s of t ro og n si nd r oo i t c s e e ur qg n rr i e wu sd nt au 1 op3 s t n1 lo / a ) i4 s t us ( fe 2 e u3 Rq1

834

f o e c n a i l p m o c n o n r o f n1 o3 i 1 t u n co et i s oc re ps r ee bd nn au cd e eu r s e s hi t s rn e o hm t e hm u Ws

833

h c r a e s f o e s a cD n8 i 7 t2 n un oo i ct cc ae fS o sn ko oi ot bu c ,e s t s e o s r s p a f oo t se a s o np or i t u p p me uh st e r r o Pf

n o i t u c e s o r p m o r f y t i n u m m i t n a r g o t r e n o i s s i m m o C f o r e w o P

834

n o i t u c e s o r p t u o b a s e s a c d e d i c e d m o r f g n i g r e ms eg n si e d l p e i e c c no i r r Pp

835

834

833 u

832 u

ii b

831 OFFENCES AND PROSECUTION

16.19

S T N E T N O C

I-55

APPLICATION TO SETTLEMENT COMMISSION IN SEARCH CASES

INTRODUCTION

839

17.2

LEGISLATIVE HISTORY

839

840

5 9 9 1 , y l u J t s 1 e r o f e b d l e h h c r a e S

17.1

S T N E T N O C

E G A P

7 0 0 2 y a M t s 1 3 l l i t 3 0 0 2 e n u J t s 1 n e e w t e b d l e h h c r a e S u

0 1 0 2 e n u J t s 1 r e t f a r o n o d l e h h c r a e S

841

-t n 0e 1m 0e 2l t yt ae MS o tt s n 1 o 3i t la l i c t i l 7p 0p 0A 2o e nN uJe tm s e 1 h d nce eSt t eti n we m tm r e e b p e l t dt n l ei o e s hSs di he ci sm r vm a eeo SRC u

844

r o f n e v e n o i s s i m m o C t n e m e l t t e s Se s ha cc at on re pm ps as e ns as ca e sr r e g yn ai pd xn ae Tp u

848

m o n o C i t s s n i e m m m e l o t t C e S t n oe e t e m ns os e i l e t t s t a s e ca i S l p e e ph r at o o f ht e ce i b h l b s w a g rs n i e i v d dd e n a er u ce s e oc e b fi rf cy pO na am f g t o n sn i m es o r s us i ue c t s s r i a s i m NA C

846

t n e m e l t t e S e h t g n i h c a o rs pi t pr ae rm oe f D ed en s s a e s s t s i r a e e hM t n yo bi s ni s om i s i m c eo DC n i n o i s s i m m o C

849 u

f o e r e h t g n i n a e M e l b a y a P x a T l a n o i t i d d A

850

e nr ,e ee ns hc os i fi s wf e s s i s dO ma eg me n l i fi h s ot es Cy e bs tb ys nl e aA eb e m mh a t e y l nh t a ot t p i i w ex s s a g St i n ymi be d mn m no oe oc Cp i n te ti a r n ca l i ea l s n p mg o pi n a ei l t t d i t e fd e d Se oa c o ne or o t b p i s o nt s t on i s i e ma t m a d h c s ae i s l r e p re s ps oh Aa Ft

848

t n e m e l t t e S o t n o i t a c i l p p a g n i l s fi e s ra oc f h ec gr aa t e S s

d e t c e j e r e b y a m n o i t a c i l p p a e s i w r e h t o d i a p e b o t s e x a t l l A

854

s i h f o e r u s o l c s i d e u r t n do ni t aa lc l i u l fp ep ka ae mh t on t i de em r i o u c qn ei r d se i s eo ec l s s s i e d s n s Au

853

h c a e y b y l e t a r a p e s n o i r s e s h i t me g mo ot Cs r ta n e ey me eh l t t t l e l Sa r oo t f t nu ob i t , a n co i l s p r pe Ap

852

d e t s u j d a e b y a m . c t e s R D F? e ,l y b ea ny oa mp x ,a h t sl a a cn di o et z i i d e d s a rs e d hr t a e hw o Wt

851

e nr eo ef be tb o d ne ss a o l hc s hi cd i h e wb o rt oe f nm ro uc t n e i r l xa an o t i t e i n mdo i ods cas nfi o i tm rr m a ao l p u geC eb t r n ye ra e m hme t , l e d t he t e lS W fi

855

e eyr eao s m f s e e , s b ) s 4 ( a2 d e r e3a h1l t nc oe yi bc td e deb eso r rt ae l de c enm duo tc en n mei oml cea ntn o a i i n t t i o dsd i eed s s s hai ot l sm c na s i m i o d d h eC ncr ure t a n de ei rs e sm hgne t ol nc e i t r hu t ee Wd bS

854

850 u

848 FILING AND ADMISSION OF APPLICATION WITH SETTLEMENT COMMISSION - CERTAIN CONDITIONS TO BE FULFILLED

17.4

840 tl e p b ea cc ni op l cp na es ha ww 3e 0m 0o 2c . 5 n . i 1 3d e ls l i o tl c 5s 9i 9d 1n . u 7 . r 1 o nf et en we tm e s bs e ds l s e a hk hc cl o r b a ef So u

847 v.

846 WHETHER TO APPROACH THE SETTLEMENT COMMISSION IN SEARCH CASES

17.3

841 u

I-56

E G A P

re c e i s hn d t s o e i r h C u wj , ? , n n d o ol e i i s s fi s s i i e md mb o me mt od oA u Cl C3 c t5 tx n n ee e1 n me mo ? eb ei s l t l n t o t c t t t r e e e u r S s Se t r e ec oe r h fi t d f f t n no hO ou i t g t g i s n a n c wi nl i r i fi ns l u s p oe t n pe i s a t o s Rn a cA g f i nxo l e a i p l t p h fi s e e at e f c go rmn o oe nn f i cu l o en i i BIq F t

856

/ h t i w d e d e e c o r p t o n no i s ss i i nm om i t o a cC i l t p n pe am e nl t et he wS e sh e ct ny eb ud qe et s c nj e oe Cr

856

t l u a f e d y n a f o e s a c n i , y l l u fd e e r t c a e cj de er t e t i b mo bt ue sb l ea bl i os t i nn oo i i t t a a cc i i l l p p pp Aa u

859 n o i s s i m m o C t n e m e l t t e S y b r e d r o g n i s s a p r o f n o i t a t i m i L

859 n o i s s i m m o C t n e m e l t t e S e r o f e b s g n i d e e c o r p f o e r u d e c o r P u

860

r e d n u n o i s s i m m o C t n e m en l t w t e a Sr d eh ht t i hw t i e wb dt eo l n fi en ca nc oC n5 o4 i 2 t a n co i i l t p c pe As u

861

m o r f y t i n u m m i t n a r g o t n o i s s i m m on o Ci t tu n c ee ms o er l t P t e d Sn fa o y rl t e a wn oe PP

860

t n a r g o t r e w o p e h t s a h n o i s s i ? t ms e mr oe t Cn i tf n eo my v ee l t l t e m So r rf e r he t v e i ha Ww

t n e m e l t t e S f o r e d r o r e p

e l b a l a e p p a t o n n o i s s i m m o C t n e m e l t t e S f o r e d r O

863

d e n i a t b o s a w t i t a h t ds nt c ua of f f so i tn i o fi i t da i t o n ve s ee mr p oe cr es bi om t r to n ed mu a er l t f t e y Sb

862 s a d e s i a r d n a m e D fn o o i s ts n ei mm ym ao PC

m o C t n e m e l t t e S y b n o i t a c fi i t c e r / n o i s i v e r / w e i v e r f o n ro e i s ws oi Pm

n o i s s i m m o C t n e m e l t t e S e r o f e b g n i d e e c o r p f o t n e m e t a b A

869

k c a l b e t a r e n e g o t t o n e e s s e s s a e h t f o t s e r e t n i e h t ny i e n so i tm I

868

MENACE OF BLACK MONEY

18.1

855 r e c fi f O g n i s s e s s A e h t o t n e v i g e b o t n o i t a cl y i l s p u po ae n fa o t l yu pm oi Cs

866

865

864

862 CERTAIN POST SETTLEMENT ISSUES

17.7

860 u

858 -

860 POWER OF SETTLEMENT COMMISSION TO GRANT IMMUNITY FROM LEVY OF INTEREST, PENALTY OR PROSECUTION

17.6

PROCEEDINGS BEFORE SETTLEMENT COMMISSION - NATURE AND SCOPE

17.5

S T N E T N O C

I-57

PRECAUTIONS BEFORE FACING SEARCH ACTION

S T N E T N O C

E G A P

871 u

d e r i u q e r g n i l l e s n u o C s r e b m e M y l i m a F t n a l i g i V APPROACH TO MAINTAIN RECORDS

873 u

874 u

874

n o i t i s i u q c e a c t f n p o e e s d e i k c s s n e n e r o t s d a r i v e t p e p g e r n k e i , h n t m o i a r f t fi o n o s s c s t e e y i n s r s s a e l u l b g e n w o i e t d j r f g a n o i g e g e l n r fi o e l e e c t n b e a r h d a p s i e a v S C E

874 AVAILABILITY OF EVIDENCES SO AS TO AVOID SEIZURE

s r a e y n e v e s r e i l r a e d n o y e b s l i a t e D

d e d r o c e r y l u d e b o t s t e s s a e l b i g n a T

VIGILANCE WITH RESPECT TO OTHERS

876 u

878

APPENDICES

h c r a e s g n i r u d d e s u s m r o F l e d o M

APPENDIX 5

a m a n h c n a P f o a m r o f o r P

n o i t a s i r o h t u A f o t n a r r a W

APPENDIX 4

e r u z i e S d n a h c r a e S r o f s e l u R d n u o r G

r e t r a h C ’ s r e y a p x a T

901

APPENDIX 3

879

f o n i a m o d e h t n i h t i w e e s s e s s a o t g n i t t a n l e e r m t nr oa i t p a e md rx oa f t n e i fm o o tc o n Li

878

s e i t i r o h t u a x a t f o s r e w o p g n i d r a g e r e r a w a e b o T

877

POWERS OF DEPARTMENT

t n a l i g i v n i a m e r o t s t n a t l u s n o c r o s e e y o l p m e r o i n e S

898

877

gn y no i l l d i t u a f ng o t c pt i a sl i e t r n n r o o w i ca t a r e hd u t t g i hn s t e i o h wl t e e l v e b i l s d a n n le i a a v p h a x , s e s e ef t co u ne p e c s d r i iu d v o l es a / i s c la n i e a a t b n e y fi d a g f n o im e g n s ao a m s c a r e n D p I

876

e l b a r i s e d n o i t a c r a m e d t u c r a e l c , s e s i m e r p t n i o j f o e s a c n I

890

APPENDIX 2

873

o s l a e r a m r o f d e d o c n i s n o i t c a s n a r t d e dd re od co ec r e nd ue fb o o st l i e a l t b e a i Dl

873

e s i c r e x e h c r a e s k c o M

886

872

y a m h c r a e S n i d n u o F s l i a t e D / s y t t n i l ei mb a ui cL ox Da T ge ng i t u a nH i n me it r s c a nF I

871 u

s t n e m u c o d , s r e p a p d e t n a r r a w n u f o w e i v e r l a c i d o i r e P

883

APPENDIX 1

876 u

875 u

872 u

870 l e p m o c y a m s e c n a t s m u c r i c s e m i t e mx oa st , e e l m b o ac t p n ei cf co an no ui s ha gv ue or ho Tf

18.6

18.5

18.4

18.3

PERIODICAL REVIEW AND COUNSELLING

18.2

I-58

S T N E T N O C

I-59

E G A P

APPENDIX 8

APPENDIX 9

9 1 D I V O C o t e u d s t i m i L e m i T f o n o i s n e t x E

926

8 0 9 1 , e r u d e c o r P l i v i C f o e d o C f o s n o i s i v o r p t n a v e l e R

923

APPENDIX 7

0 6 8 1 , e d o C l a n e P n a i d n I f o s n o i s i v o r p t n a v e l e R

919

, e r u d e c o r P l a n i m i r C f o e d o C f o s n o i s i v o r p t n a v3 e7 l e 9 R1

906 APPENDIX 6

: r e d n u s a s d a e r t c A e h t f o ) 1 ( 2 3 1 n o i t c e S

rrs e oi nrh oe n i i s n n s oo i i ms i s t a mi omm r C o m fof e n C i i h lf Ca o ene o hi c t tn ri e odu rdq oAe t s rn c eoo r i rc Don t rc i— oe t ra lreh i a n D r ot e i e l s na v s en i e i Go me l im ri t b od t oo c edCt A r t n i n o Dri s o a eoJ e hrr r e t nos eo r ra i e oh hst, s c n Wie m o i ) r is m 1 D s ( ote . s Cn 2 s io 3ro 1o Jp “

7nfnert 3ooobon i i )t nt odur o 4 c c e oe ( c ett o i t c e t s s i n , c s a e m o b eb u c i f s ut u i a o o t fscs c o s o s rerra n k )ese o ho r 1 d d, b ( s o nune tos b nus ucn or uehn rrd i o to e oomcm c ,d, u u e) r s n2 2 s c 2po ,m 2u9 d b u ode u9e1t s 1 c sf ,drch i t e u t ro c c eh du o e A u to 1 n d1 s sor n( xi s aa rpy u2 o b t s e s2rt bd n9oean e o1t ,mwu oi r ,coto t mt u c Accc q e mA nAcs s e I au uxi sf r sa as hni attahoca t i fd rs fso meo k o n t m o,n oo 1I2o e hc 3e4 bce wn 1 h 1y um du oIntnn n t c ofo aoo naioi ,rd p t oit2c d sdc2e e eor n r s e I nscth e o u t e f d f ph i o todeo yt l o c i )r )e nf1 r a 1 o pf ao (s( ) (

, lt rou or c fA e np e sx eeua bbet sobe t l a l m hei o w s du c i h n ac a I ci s e n rha r oowi f sd et a n cn I sue a d e eomh crut p r i ce t od , o r td no o n, rnr t o euc d h g A sltn nuoi s oordh i et mwoe t cr mrno o e ur u,o d st pn c o an cyu a n r lf ml ao oio ,) , hwso 2 wdkt2 t o eo n 9 ou a 1 t sbv f nsye o oin l e e sb 1 ar r 1 ,r e ( td ph eo2 ,2 ygcr niuo 9 1 amdf ) (

E T P A H C

.eef ty xu ap bo lr i t i ) r n u a e er a( qc mri r te to r oab csr cn) d a i nr a ( s r I r a , ) easb a e u hg i ( t nwe t i e i rf r hs a e o c t u dahr r a nstea l y u c ec ur a s S sa r e .e e s eb n i s d h t i e on i r r i ctc tu oe y s c hnbe ad t r e e d u phb c ahe1 i r r xts6 a c adu9 s ee Tne1 s r ,gp eabt mstcns r i o A t oe n n a x cwn o i ai no t i at t I i opc-nd e i t dr en neemr o . edwoocg c f vr o n e e i n a i p g h I t b t s husedf i x cgihe h o l t r e l l t l e f a y s e w t o fin i l a s ) ) u a1 h1 fet ( o r (fn2 e 2 e3 rao3 bh e 1s1 1 w6 e own t n o9co sdo a p1l t i et i tn e,p uc c t e hc se em nS s TAi s i

CIRCUMSTANCES WHEN SEARCH CAN BE INITIATED 2.1 Conditions precedent for initiating search

2.2 Text of section

E V I T C E J B O

tr re reec e h o m A ht ho t e t r s o o m co i h rrnf o t ooid c r ye n yyl oi r r t s r e e d o, )e l l a l 2 le lp c e s 2 s o 9l wwri c eeod1s j j fi ,o ,,ye l d n n b1 l n ooo t i i 1 u h l l o ( l l wn2 e u u h bbrd2 t ,,e l9s y y 1 u ho eet ,a t nni o ooewct mmsrAd t o xe yhn,a r t ncen r s e aue ee f rem fsp e b r o d nneton c oaron o n g i i I gn s t snc s ni i e a h e as h s h t i t s d s r oro hn i po c h It i eh nl en el i hi cwt sci i i t t r f y e nrrt o . t oaar ) f s y sl el eee a t r p s n r b b e o i o e paar e p uuppr yl r o l e na a ruh r p avvop( ) (

r, e yr rr c o o moe h n e t t ar nr oc r i s e Ceoe e D i a r n n z s ri ti o o s o oD r i i i n t o s i rlms s s o h a e d i t J nnmi e r rum ooom a r i i o m t Cm s e i r y s f o o d i t e a e C mdnC n r m i o t r mAot i ,n e oyJnr se t a a o s n , f t r Ca , ibt, a s s o r r i fet n se myi se i e a c z i e i esc m sc r m A A fi fi h r o r f f e Coi C , , e O r h ehDrO ls t o o a a x x hu t g t t t a ncc a n n c t t o ei raieer i e oyore e b t hi i raJi omrDm dtDm s s d o o t e ,ot yc c s e ryc Aat eb , n n a u u e r r r I npr pI c oe i yo e Da l ner l r i o Do o Do a s r s i r c r n ts omi re re s lem on ei on i s a r a o o m d r i r r m i i ” c e e D s s . o o m . z neot s s . t . i i . eh Cci loc r o m e Gt em aCr ot n l r sa h) oti i m i ra nD r Dm te o, n t o o u i i o t r o i tC d tC ac c e tn en fi dJn i o y y r f a a A rt t t odt so i o u u Dids s h s r i i d p p , e s c esAs r i e e e s s c r u hm o z D D A A o fi s t t i r f — o o ) , ) h A B n et ( e ( hu h t t (a

. set .gxe c a he nam i T wtf z f o i ec r hye o cbh mn i ho i t d h i t d ce ew u wt nt a u 5 1t eIn 7 6i e h u 9 9t s h t o 1s1d t b h c , r ,u t c o t c o i c t c s a Aw hn An) n w u e i t xa sof s n h ag t r et e t o e a , s m ) e t pu s 1 a mdd( eo eh onn2 s td cae3 o e n4m1sh yr I d n 6 A tbu i rr e9 oo (i h1 edq st t cwvec w , rt aeeosa o e c s c l h n dAL t c f os e neno t ie hs uc o)t i iadb dnt ( wwee a eax eg tbv cn s au ui nnta dFTaoeoh o ellmne e a c h rh dm dl t t rdn ty n a e u e i y Bddeos sb e .ndmwh a 5 u a a wd6 ,t ,efs e95 s )t 17roea 1 e e v u ( , 9 v e t t t 2 1wt i i i c n l 3t . e 0 ce 1sA1 ebm j nbe. t ouc1 brr s n e i a m oc t a t e c p s fie n o h er i f r T S fiF d o f ‘would not be ‘which has not been disclosed’ c

disclosed’

Para 2.4 19

2.3 Legislative History - Significant Amendments

f rl y o moe )o v y 1 i t c t ( i r c neo e ohhp t i t s t yu o c r ebat s dye r en b udad sr e r o t or nc i e e s n r on ss i a rn ,ee e p e vy b en i l s aa e boh ot nt d an e s doo sl ea t c a ei s r ord pe rhe otbs ctti . a h 2 nh o i T 6 n 9 st . l l 1 g l a a . a nh hi 4 n. 7ysu1 f b 1i ryim 0a t r i 2l t o r r ,c oef t t h c 2 t a t A3u l c l e e e1ap f f cntp e non ah i at e t t ei nc e i ep hw F s t

.t nnfg n s o n aeoi i an g ckev i n se aca oilntnh o r ceet es i e amhc i r T dun q n a a ds eo .h us r see s cenr a hnr oe dtnabcp etaen e n s a a m mh i h hc rt t yc e t i n o r t a h sa o h i nsr wt t t ed i rc n t b r f o rea i a o d a u s nh s sg c i d ur e en s df sa s naaee o lcs p asa t d na c he s a i i sd t h h n s r i astmn a v hmdr ho i u e c n yre c doo p f r r i i i r v e smc t e va oc a acr m s h n fi p fir i e f i no hric o f cusee n e t p r egi i n a s t a b i l i t es r d z n i s i s oe r e fghdao e g h t o i l ho tt euvI c nh o a ud r. ot ep i dan s , hs ena i e t t v et r oo yaahn h i rf t wa pebei n r v r du ye i ee e l l t hhs en e a TTul bor

“reason to believe”

Explanation

2.4 Objective

D E T A I T I N I E B N A C H C R A E S N E H W S E C N A T S M U C R I C

d. ) e1 s ( o2 l c 4 s 1 i d s n/ uu e rc oi t eo mn oe ch nt i dr eo s n oo l c m s i m d nu us f oo t e gc nn i t a a i l l p e r m so e c cnn eo dn i v e eh t nt ou i s o s b e a s s or po s st i e h s s na i

tt f soo a n e hs y t y a l dsa a l w e r d fie ey ss i nb o t ed l a c g s e s st si i i a rdeg n e i r t cue s fir h e o f t v o e, n d gme i not e i cb c z i en np r i od xa he ec t s n s u aoio l e c s ns r r ei e hdup z n i wu e . as dosfd o et o o t n g h a s n t i r e tt i e i s i a a n a m f l i cf r ye a r n l e l I s e h a e .h t r d c t o e ed nz ne y i ed n b e gi ar s sv o i h e e cy ngbr on r o a i i i t t t eu c a s y q an l fn e hik o e cmi n d i r l r a ee ee c en p r Si no a

. ey-rede n e t z hi ee i t l k s iode n n s s s db a e l aduoy s o i entls hl t e a d txaev v ee a e e it et h gtpt cat e e e u oh e r py j t B b e b etfs .o r bnoe d ge e i yoyt nc hi i agar t eu mnwo h d b i t y r h ,a eo i t s r r e ebuwa p mbdan g h l e e iao cn t i hhkh i e e t a e h mvt yt wb r oaibe s t t shwdd o n ,hoe n h t net u c ci ssumu r s h s ki ub a i ewes cd n e s no oe ss oi dc t gn t n ne ru omce i a t d smh ho mr a t i t ueuco r i cpsrrp n o raoe i h o e tb fdc ssn o u , r e o ut s sc eo e o i vtht s c c i t e n conc i c uinaa t h eo i ftfr j s w o o c b o ocnemsh t raocuku o n c f e sa oa r hori i b e t l c e sp p o eh k h s t eoamc oy hofou hb Tbo cst

. ern i ce o nh i s et a r nv r oe e t ex e dua dt fs n o ei dxg aan etg i r el pt u sa d cmn i ii t t i a g m me o lr oe t f u hn ati da el r ho f t he shr i td din ewa vot et s i i ks h cee aed s soy i a hh cwm i y e h s e wo h t eht vta l i l t h a c t eoo j t b es og e am rs e o s he c t n Omi d a e r e b y a m ) 1 ( 2 3 1 n o i t c e s f o s n o i s i v o r p e h t , n o i t a c fi i l p m i s f o e k ar : s e ed hn t ru os Fa n i

n i

sf ko os ok bo yo nb ah ,c e u cs u, de oc ru pd o or t dp eo ut sd s e i l i sa a f ws a h t n , et mn ue cm aou dc mro oe d hr ht e wo h oro t ot ntr ono sut r o n e cu pc o yac nfc a ao ) (

le l i b wl l di ew u h sc s i i h , t e c bwA t tn e h h get m i mur e cd ro od n nru ees ehg t bo n i sr d a e oe ht c no ur op cy cn aa f, o o st ak t n moa oov hbe l wye n ar o, r t o ne, c r ouo sd r f o e l ru pp f yte nos anu ) (

s t n e s e r p e r t e s s a h c u s d n a

. . . . . . . . . . . . . . . . . o t

y n a y n e z a. y i r ft r o o e h p no t u or i a s p s y r e a o s s m oe . pm n o no c i i t n c si i a nd h oe c ss r o r l a e c e pi s s yd e k nn a au t r ) , e n d ( e n h u t

authorized officer

the competent authority

t a h t

es ha t h en , r e o i hs s We s )s 1 o ( .p 2 s 3i 1h

lrhrr a oc o o r t e d ruc s r ne ea enyi r o n oa Gi DB rs t r os e n i o t h i c ro t eme J y m r n i hb o Doi cl f s rCs ua ofi sh le m e y a i h r mnb e s nCoai l ea Crh Gp rot n riori ocred n n e t o i c e ni r eP r s o r e s i i i s w e Dh s mo i lt m p a m prmom i o c C e nro e l C i ol a r b n Pta c y o oepi a i r t t ci i m sD nd r i d s e r rP f Aa e o r rre r o r n oroo r t e os c i n t eo s r ici i e s m r Ds i i m D lm a o l pma C i n c o t on nCi i i to fi r e Pi dJ rhdr oCAo

Competent Authority

asset

summons

consequence of information competent authority reason to believe

20 Para 2.5

2.5 Broad Framework

K R O W E M A R F D A O R B

: e g r e m e s t n i o p g n i w o l l o f e h t , n o i s i v o r p e v o b a e h t m o r F

y l n o y t i r o h t u a t n e t e p m o c e h t y b d e z i r o h t u a e b n a c h c r a e S “reason to believe”

n o i t a m r o f n i f o e c n e u q e s n o c n i d e m r o f e b o t s i

o t r e c fi f o d e z i r o h t u a y n a o t e z i r o h t u a n a c . yn t i o r i oc t ha t u h ac tr n a es e t e e pk ma t or ce ed hn Tu

e h t f o e r o m r o e n o y n a n e h w d e m: rs t oi f x ee bs n oo t i t si i d n o c e e r h t g n i w o l l o f “Reason to believe”

. n o i s s e s s o p s i h n i

“Reason to believe”

) 1 ( 2 4s , 1t sn / e um eu cc i o t o d nr e rh ot )o 1 ( r 1 o 3t 1n su / o uc sc na f oo ms mk uo so fb o e c eu cd no ar i l p p o mt od ce n u s os ni ) ( t on nu o rc oc )a 1 ( f 1 3o s 1k so / uo sb nf oo n mo i mt uc su fd o o er cp nr o af i l , p d me u, os cs s t in n ofe i n) ,m y1 u l (c e 2 o k4 i d 1 l fsr o e /h fut e i eo l cr e i bt o ) ( -

. y t r e p o r p r o e m o c n i d e s o l c s i d n u g n i t n e s e r p e r s t e s s a g n i s s e s s o p ) (

Ry r To : It s u 4t d 7a r o ]t 9 6sw 9eg 1hi n t [ fw o o l el co nf ae i l h p t .mn v i o c2 3 t1 c i fr s o t/ s u er s s or a cfe edw heo e t nnp i g en th r i uti s onc Cor e esx i s ma e eh r r o ppf ums Sen o ei di l t b a i ’ l d n n 6 o3 o H8 c

Seth Bros.

ITO

m r o f o t s a h

y t i r o h t u a t n e t e p m o c e h t , h c r a e s g n. i z i r o h t u a e r o f e B u

. g n i h t r o e l c i t r a e l b a u l a v r e h t o y n a r o y r e l l e w e j , n o i l l u b , y e n o m o t s r e f e r sx ei yx st a a hh i t t tmuT p ffe mee o om oDm 71o o Crc 33c lon n1n r a onI noI n r o i t oto i at . c t c i i t er ecd c i r e e s d A n i s n I dDo ff s o i Ats i oeh ))ht t rns 1 1 oai ff ( t ( m o o s ri nn2 s m 2 os oi o24 t i t Ao t 1 c n c c e,C on e e r r y i i s s t o Det c i n u b b t ec op li uus a e ss se fs ni s D rof re om e )o r i t dd4) o i mr nn(1 d n u u doe ( o ACn ri n s o ot n o ti c on i s o 2 e t t . i s 2 s c e m i o sJ 9 e mb r b s e r y m1ub , f u oma t s e s c o u r r r m s e C o oAd t r te txn c e s n a d st ea a r r -un tc e i e e s Di e fm cu e s i h r ts r oto t n o A i c s n2 o , n a Jr a 2 I ,or 9 r t n r e 1 c o e a c i , , n e fi t t r d oi f c c nA i DO A s I Asset

Para 2.5 21

Authorized Officer

Summons

(i) Compliance of statutory conditions as contemplated under section 132 are mandatory

.e ynwerfdt I nc e i r h h I a atc.eut s y n l i , od evl t e g fio c f i c hic r r n h o t e i t e i t pr c e fi u x e t ,s fs hs s haeht o i t c t s s t sy i i d i h a i 2g ,hn ehrd s 3i s f bt w e i e o 1r o cg c no i r fi er yt o n w nh n c e f t f i e otx eoe r i sol s n l e r t a eda c o eeal e eshhu hkr p o t s cgtce ubp t u f r e r s res w e r uoird e t o e s rh ddupne ne p nam oc e umrei t tubh t fi r sehc t u f e ri ot rao ow e t nwo f edbo woof eo p i h l eapb os yt e” t e t l pah r r . as fa n id vto I nuoi lc en e . ,d gonsrh hi r d e c i e i t s s xa ueneseki te e y s fo a a i ht dt o u ,eq ia c erpwreyyeho s x e e l a s isalxhfsott s t u t p r i c e e a t e orol r 1ehefa o i f e u b c x6htb si psa e9th rtl f n t s o i l o a 1 l i a os t ,ow et numr i t i hc m om etg i i s e t t i d A i o s c t d a n n yxdn n a e l i z ze l o ba o e n ai d o i i c e t r r dr e t c er e c o o r e e cef ohhcaah c nmdc n t t o ert i oncuuoh r S oI fp caaaact f “

,s dfe, ree 1 eb)we sb 6a ei 9h dl (ocuo h e n fi a 1) rb t aesfl o 1 s , e t( cecufocl l 2 r c e a h e e h b e 3 r l t A1 s hd cc a t t e r r i xn t e a ni nl y ao d o u h ei s t i nts lbli u d l t e ) eeoe c ofa1 e f me hhN nhl ( i t2 i se oS tw. a o 3 c.emw1 ) t e b n1 nnh n t o o ( e I f o o t o n 2 r h o n d ezff c i 3 o s t o hi i t d t y1snne t c n n c o l n o n fao er i i e ds t o r aoot r i s a i c a e or t a 2ftp a l mc c e 3oap c f e er red s 1yma ts i orn ncr s etf a f o s e a u ov f b ohs nu e t m i i o t e h ) n r t e f c s t s h p d o h a ee t u i e(oTde t s a hdmdre nrz . o rt n r ) n aei e o1 ro ) r doae h ( c( dt o y2 t nn dce h fir n 3 n f t , e ui i I f o)a1mh .u dnuo r ( s r n a eot gfeo fce o s i t s c nnesfiorh i a u ua il ttne o c z t e p a i dvcr eo , bl es nnyo is) eccfte oil h s a h ( t hrxoc cu t t c r. u Tee i i d hor g l d d)p a.n cit noe ( r e ) s m i r p e u e h r r r a i a s (a e e o s esehh t b l d d) ,u a er s l yya r)h ob st Ai bfo (to(q

D E T A I T I N I E B N A C H C R A E S N E H W S E C N A T S M U C R I C

s ydi r n oa h t c u er t r a a ue t t s s a fn r o o enf t cin y nr a ao r i l tr p a a mdw one fcar o tmo a eh f ee s r t a cdab o l2t ee 3 hh t 1d n3se r i 6 t3/e u r h . un d r e oada e c Cma t fi yf l hxl gapso i T mug o H6e l n u t i d]n z pi a1 r b8ouo a9crh c h1ss t a[an u l l sua A n o oet e.i l tbd v b i te ’ d s n u n us o o s mi H c

-nh8. sek edt s r ic1R nnec oa s r 0 es oda f 2f e e t e d d e o , s d s be . n s t i s sv s zoa sp di i t ] p h o u e r ) s e i ses rhSo doe h p h t c h r a l h t R t e o t n&1 h cu,ywo D t eao ( bni21i r t s n 3 oc 5 .w tulti 1t 0 A s e p o d .de s 3 t e y . n l s keosnh n .,e s f r t o y s t a vl o p n s i so e t a e t a ) m l a s u d pe1 p w zq x r h ( i i mn st a ’ .r f s T os ,ooreoo p e e tbha cs 9 s r ,s e ,r 5 e d dutw e ee su2 e ] wr s l 1 oa3 oels t a f s i 9 t f h a e 1 o t n 9 e )t t cen or . 1 f n e s h n e [ s a hoots(r ar . et l tci na e c rd r r sa sdwa ta n a b p a w eu u fhw wnh u e s t o . 2e dh yo, r e5nt f y r . e u l 4 s e o t yt n a f 1anl r l N n e o h c) e e ea tv lcnw l ee l ug n e r e hD n e o a . t i v wqi eR J e e r t d n(s y esa c t n R i b eaaJne o d dTh o . p e pl l dhy ns cp t D t e l ee b s h6gd daaea n tunoery n n8i o a r s ai ya i e1k at ub t e a vz hsi p [ b t tteoid0 d p e s rhoe ars 0 e g e0 a dinrrpdu, t r h n e h s0 ou ns ha n t u ads I t i i5 Union of India

L.R. Gupta

iii

ex post facto

Principal Director of Khem Chand Mukim

IT (Inv.)

Ganga Prasad Mahesh-

CIT

wari

22 Para 2.6

(ii) Provisions of section 132(1) should be strictly construed

“reason to believe”

,o’ s.e t t eb c e s aee uy f csa a fi tslm e c o o s rns s e i e a h c dd t i t t i t l a nro a a mv e n d s aat d n n e fe so u fi a i s c deme u ute es l p cis i s s i a o I u f d . d q sm i re l a e a i rv hh ht ea eoo r et pf. r s do s h eoc e eth er s un tc s s u a a s ene a tior s c i a a e l f hcc,p a o i t t femt yo m o n o r n a s c a a dksr s n r s eoeo a e fio h ci n w bt ec f e e ho np g ct n i ss u tu i i c dwa teo i s h , s ryfi l ) t l p p r ho a (t o cf ei tmi o s uwecrd o e y t n al s os l u psti c e o rmsehr , s r e s g oa uu dc l e e no i hh a hf Ut Tt t

2.6 Clause (a) of sub-section (1) of section 132

hte a t m i h wt a s ye yr l a h p t s ms e r oeo ccf e on e t b t eo d r e unt l si t i i a tm f I r. m o) 1 o n(c 2 o4 n i s e 1e s rb i moe o)v 1 e(a 1 h h3 t d l d1u eno t oh t i i t s mc s ee ms c ort i ceo edn vnf auo h e s tec c s n i ut a ol i mn p efm eo s o sc s e mn s ro s e a n ete e hh h Tt t

) 1 ( 2 3 1 N O I T C E S F O ) a ( E S U A L C

ss sdi / n e t ui o z I . m nr ) oon h om mt i u t s mua e uagh i set t s ebe e hyv r t a na fmI o (s e ehxu ccaa nrTl aa c e e i . l st s mi p c t h o mu ctA obn ne cr ,Iih f t d n e e f ocor o N fir r o ) .fteA O f c h e 1 e cgr r ( r n 1 i s a i Dn 3 s es 1 s yos eebm/ hse ,mu s t Al ge put nh mso i z t tn i r eaad orxhn e horta e f t ) o t e u 1 f o ab, ( 1 dn3 en sb o i o ut1 hyogs n/ wari tu ,mgs s r ) d i e e 1 e h r c( t e u 1 fi3 t s nn f s o 1oi i

d) e( ue ss s ud . i a nl e oc t a fi mo t i mt n uii sbe emb han t ea fh c o t en s i ci s nh a atb i i l ws p i dh me t or n ce vo n n ooo nci e t tb a a r hoe t s nlp oao d i h l n c u i r p a ooe ews ) hA d t n 1 f( a o 1 ) e3 1 r 1( a 2 en3 o 1 wt i ,c n r eo e i vst erc e e wd s on f Huo h ef c ho n ts e tn B ai o . h iv s t i h v l do e l r D e f hp l o e a h n n t o u i h s bi t i i c r w e T df g h n eo co he i l t h s oa wa t d ecna deie ah8r 1e mt0 . en2bt bi.oc 8 l ya.tA 0 s an3 a x u mb a dht ) eA eit e cra 1 m nTd ( ee, o 1 r t c 63n a e l 11I f l e 0 e ne r lp2ot h / p i u l t fAe c f e e D o x s /s) ua3 f( 1 o eT0 1 ge3 s3 am 5 n1 t . s o o o i n sc s o Ni i n i h vt I t Aoc tfT re Ao Ips

teye i lr hu ,t u ) . l l gdi a . Cneat (irfi u e y 7seh w f s 4i t i t s Resdu n Tronj a o If m, o 8e t 9bmme ec 1 u ]rshn e t 2 a 9crht s 9 fio t f i 1o m ew [ u gc c i y t no l r i p i z n i mc r d y oi on hs a ca t ot u .aetu h v d o ete h htw t t a i ow hl ft o ld yan yf sa t ia r u dewd v e e et a home t t i p s,t h e i t c r n tr i , e a e i te fa t c o s fi a r ehffe t o u s b dts a i l l ce n,e ehadd h res v s r t r a a a e nw ws w I

tf)r. r e e e (d i ul c oe e l a Cbsnp u u haa ) n s gel ( e c i r e k Ho ,c a s f i ie t dt h o rn bo y l e d t Ds wea i e hr exrt hee l t thha ,s ts ti 5 0uowa 3mn h y I ) nh. l 1 p c2 ai ( 1 3m3 mh xw1o1 c a n s n Tt o o o i t 9ct i t 5ac e c ]fere e s 1 u s l 9hri r 9te ae f 1od d t [ snen h u r u t e ne s f e or n i r eo t )c hm (awm eg u n s no ui s i akt r l a a o .c t v u ) t ri t 1 a o ( s2 hf t a4 dd 1 eeon vmto s r rr i e oe t s f c fe bs e no I irs g n i w o l l o f e h t o t r e f e r 1 3 1 n o i t c e s f o ) 1 ( n o i t c e s b u s f o ) ( o t ) — (: s sr e e s t ut aa l m C

e h t o t r e f e r 2 4 1 n o i t c e s f o ) 1 ( n o i t c e s b u s f o ) ( o t ) (: s sr e e s t ut aa l m c ,g y l n r i a w l i o ml l io S f

iii

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Young Indian

n a m d n a m r o f d e b i r c s e r p e h t n i n r u t e r a e l fi o t e e s s e s s a e h t g n i , k r se An

. s n o i s s i m m o c g n i u s s I

-roe e t etu r het i t u rt i us qol e&i n r a o etFc hn . t ) t o u 1 n ho ( 2 t n c3 i a wc1 c a yfne l c o p o i n m t e s c s oke e coS r of p ob t l oa ef)n r uo(o l s e n i r a ose . f u i h pc t ar ec l r hu oa c t drfe yo y e s l l r n d e a opnr e g s.um i n d i t e z i di t)r r eo a eu h(v h st t os eeci u s t usna o r naioo h m l oc c f m i t eh n gv o wui no s i t , hi t bs t s d at in e n wo r f e e o y c t ml n tup e i sncmr e i oop tmd ca I

; s t n e m u c o d r e h t o d n a t n u o c c a f o s k o o b f o n o i t c u d o r p g n i l l e p m o C

g n i k n a b a f o r e c fi f o y n a g n i d u l ; c h nt i a , n o on so r e pm yi nh ag fn o i en ci nm aa dx ne ed t t n a a gy nn i c a r p om f n o Ec b.

; n o i t c e p s n i d n a y r e v o c s i D

Union of India a

L.R. Gupta

Asstt. CIT Jorawar Singh Baid

Para 2.6 23

ed) s e( ur s aee l v s c ou ecl a vsc oi r b e h ac d i fh n o u twd n , s e et r mn e eev r o mc i u ue qc s eo r o dh e t h&t t o tn hn t i ud won yca c l ) a1 p ( mf2 oo3 cs1 okn o t o oi eb t r c ufe l os i a nf f o o ei ) t hc . (e t v yueo d l s ou n b ra op a l) s. c i r( t e i t)dd u nn B(ua iii.

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e ate)r n h1u ee ( t t 1 l bt u i 3a t mu1f i t uone s ncbi oh onat t ci c g s en ti s o i t r t nI a . e n) e d a1 . r ) c( nt 1 2 ue( e3 fsr c1 2 l i o3 n t e ns o of1 e o ni m n m b rt i o ) m och i 1 t seyu( c 2 nsf s e 4s ofs f o i 1 o t r m)a e n y m(si d o t i n ueol t u ssti tc duruen a s i e d l l o cn ri c a e t v f fia c f d no o ena i r nsgcuo n amn aef fri c v z e o n i i e t o etr l o i cnoe t i nihrnd t , e anu y o n i h t l i ai t o t p d iei c smd a l ha e ont lr l o v cc p e lw -na n a o e gss or pe Np ul aa

r nttt w syd, snnsysd. l c o a o o r e a n e e abnroie n dhannhai i e d a d t a e m t r t n nu uu dstyv pntnaeo dal x o i r n ua d l s r w p t i n a i au ehc oi t e t uonui hos efT ntnr i a o l e t , o c t l co e rdix c s e ep x ci i 9 u n n C h t n t h 5 hepa t a mnpaatt o o 2 e n e t t o wt h ] t 3 e na n m , p o c n 1 g d d o a e h h r c i rr 91eoot h s m s t e Hn ytai c c a l l 9 n m t a e o l y a thww pa1 l oo’ a snb dcean a yr e i sw[t a f cceoa ndhhanheeew fi t t a e n i b h h e d l ei t me s no s t edto et ,ceae s e A f ou r h at r l S t n g e o v i ro e e a t rsn s e sin 0ao f n 5 e h a s w h t o o e h s e dc ce 4n ot a t hi mi n tt ser e er n ba l n s e e r rr s b ,w oo uph e a gGra oee f f nstnw. fn eet rl m e e v o o e i s n bh or hnpoyt not i d e x i n e p i o s n as t n m o ni t n a r n i ado ha.c e T xs t i e eyi up sbva i btel faa t ndhm m t 7 o e s u e n t n n ni e 2a edp oeytw ra trstr r h o e ] c ue auas r fd htbeen6uelet hano t e v fi t q t w a l 8 r w o h i r s l om n o s d i e 9 fya t ,o l fit , Gs1ehntas i e e h g r f n s n o [ c r c e e t h i o n ob a rbwr i ee e u neett tgidhd thb e n fr d t s n rto i nnt nwoh onmne m s u i w s a uo ul y i ’ g o r , t fi n e l i fi t o o a i i t a t b o c a s r t n n r x e i g C s m a n n e u h i a d o r a e d d i ph oh ec i t o ana cchn nC t a) rae dIhhu t eg Ta a e e o e1 i s e h l s fstl .n rx hen hm l (t Ho fe lol g t fi t fi l 2 m o a i i e n a o m nt ift fc foa o4I p h nnei e 1 o n t o t . g l n p cgoI ei omnr a o enneet n t l e p e r p n i h k o r o p a D e ot b e t u u bUal ec i t i t al i ut i h ,t e s tl o i S l d d d a b a 5 p i t i a c c e e v z0 a u aa ei ah hna f ah er en hc i Fs 3bl afhcr tqo ht t i

t nsn onu i o t o a m c umc t a i suf so ae ss s r ak e o vco nb oi . ct ye da nhnm ataa yes nt ce oi h r u i t tod a ho e t t rc o u nupd naoo ottr cndp e t et re e uo dps sn i mi wo l l si fci o )w e1 e sh( i e t2s )y 4s 1 b1e ( 2 s dss 3e / a 1d u, nn t s e oe cn i i ht t e c e o m ern s p u rc po fa o o )d s1 )i r (t(e 1 i ee 3h s t ur1o e s ah / l r wu C o

2.7 Clause (b) of section 132(1)

Hindustan Housing & Land CIT

Development Trust Ltd.

Union of India

L.R. Gupta

inter alia

ii viz

D E T A I T I N I E B N A C H C R A E S N E H W S E C N A T S M U C R I C

. h s t c i n h e w m e s t t a n t e s m h t u l c a e o d w l d a n t o a t t r n o u n o o c i t c a a m f , r o e o r si f ku n oq i h o e s br i n y r fa o u nm f o or t i e e t c e c u fi s df s e oO s r s pg a n i rs e os h f e t gs g s nA n i i k k e s sh At A ii.

24 Para 2.7

(i) Non-compliance of invalid summons or notice.

(ii) No search action for non-filing of return of income

) 1 ( 2 3 1 N O I T C E S F O ) b ( E S U A L C

syfs dfei k r eoe hboo l trh ndno o n o b. utwoei c t s re tdmc he r g n r uct e i s o i u s i dur f i Do a d oso e .cbb reh c ay st adnpu -Df n e u eo a aa h a eh l s ctcx e d t p f k r b a e e od mood t i l f ator e e eh xsbo bdc k f el c, t o teue e u d n tr nae so r s aws o eui rf o ,e r fr spe ci o etac eb yara nbn c po e l li lyfoti o e p o p oomn t hm ul s c p kmdu eedm oul hsee d osuo t h i t r ebfop hhh i t hthhtwr i t i c t e a wi o wfuh s w) f ostet dnn sf hn y ee t o noi t t ,a i lt t a owr l e i n ai a o c t e f gc um ho es i i t t av r t pass uco phennacn a vai ae t d o n r fr n I t ne eh( o a a bwx d t st enek n yeas opou aeTo i moo l t yec mo i obc m s s l c o i hc od sp p i ca cn e mn h eh uf TeI udt so

tee u r he bt h det er, s uen h sw o s i i t nsa eiu. t eri e c bes h n etea vohl i aetp hm hh stto ndoc b onn n maI .o mdl l n e a ur e i t sp h a rx t do oe e t eeu s cv sa i as t o hid n nn t e e noe h enbe hytr waop -mnp s ea o nevt c a on hs i t ass i i a l na up ob t i m md s omi oc l a wfuv to s s re e r ob t e o vaet c odt i s ceo a hnh tt I rcn e doa ndm urx eoa cnT i 9 t o 5 i o t na ] 1 om9 t r9 eo 1 s f[ nn oi t pa sh e t r ne i d u hl t l c a n eo wc . tov e t nd rn ou eo mr og cd no[ i o. fg d o l e sah nth rot uni t sw e i r ) e e1 b l ( ] fi 2 li ) l 4i o1 h wl t e entD r on( ut i e5 l i c m a 0 eu Fs 3

,rftfl lysly ose s tt s s i u a a o o l i a n n s s n nl fn enhnl h a w o o t A u s e a u a a t er o i i c s t t ogctkh.c r s ec d e tt y t n o t s cc ecepl i auo sa, e i s o c f r i d s o a srBhAsensuse a e b s a n n sel e snforn a .wx t n a a e i c l y s o d i i i r r a ta e h n t s a st s d t es t a I sti i e e c t u l m he . ke r s sruoe a t hss b s t s h p o i pdos mc sc te a t sdp t d A n n e u g osedieono eb e i i nabeeesr a c x r s s t d i h i e m i i h a ao ut nnt r e b e n e l c c t h , I u fi b oi s y l ce c t a s i a u e hayui e s f s b r l s t s t t wseo aa uhon b mil n r d u e le t a a sa dc d pnl ,e aon cr rl iron uc c c s u g t e e a e ecoue r i eu htsdvebssdtlnoh n d t a o et ai eaIttro n h i s t c u e f rw ep fo t i gi no udc o hn r r g o nnn gnt oe p c s i g n y d a nc o Hrniin i r ie t nrtel o e oa a a n e e a i r r b i l fid i cmtd .o t s r e fvee a d e e s o e e r n o o t a t , n s e e dt f se s sasmsisrentut t c t , a e r s g c s ee n gnrdo oon s s okt ekhf rci neenn s poi a s o t i o p b t a e e m , m s t d a nbe eheoerynl e osas u i b e . t s t l neeec de nfmh t ct u a r e oootet i d n a m c o d fie t s h t o c e , c o i i e t ustoeoutrddsdr nt n c m n d t k s a r r p i n d o e n o r e o p n t u meddo i e h h t rteera tcndmyttoe u oasupbdooarunnncr e a s c e i o u v o n f de , a p s i coo t l d erp t l n i to lrl c n p r o e i l s s een tcrsah i nuow sui i hrudtcau t i c o d e o e lc edn e trognahi by l a c c r o n f c e r r i g o i c i i v a b y e wa nut ser,cteohv s a o r f i a hn s l r o t n fesou folkw o e o i e t m e i o t , f o p f r t o s s n e s a e e r e p s o n n s s s t s h u r s s d e s s r a n u k k b o o o c a a e e i i l ciiceop ouos c o t t e e a s l r f h or c ceoro c a s e nma ha ha na wc bp bboft r I t i

fa o sm k or oo n bo h c ei ctu uas dmh , r oo c rf i pn h ti o tw nnf eo li l ci i s fis wf eua esb s e eh s bt e s on s t a o s ta s a e hht i e t i r r ne o oh i th t ,t p u s t a mn . e ue d sm he e t m r ufr pc oo so f n i d h oe r i t b s e gh s n e nt a s i os c k aro mop t n eni u r l ooi a f c r e ce Ba t

rR ae th T o tI ne 8 sh9 i tw] 5 , i e 7 ,g ) 9] . d1 ) (u . [l ) l j A 1 ( o ( 2 3t 3 1d 1 e u 5 ns os R i i T t e I c eb 6 s t 3 s fr 1 o . fi v ] sd 2 nl 8 ou i o 9 s i h 1 v s [ os rn [ po .v . t e o hmn t m r guo ns i rh k t ooi vew c nt i d i e roi onl f tp a th md a t o n hn ca t oei ) di l tbh e i l hdde l n D so u a ( co9 we w6 rt tp I i4

Union of India

V.K. Jain CIT

Lit Light & Co.

Union of India L.R. Gupta

Para 2.7 25

“reason

to believe”

D E T A I T I N I E B N A C H C R A E S N E H W S E C N A T S M U C R I C

t enf, nn ta veoc e eh sacg i t kffo l e , e ot e d c be i oe l e oubrem c b t sen s h ao ni o s oetc hn sbde co a le u m l ei c r uosd w he srdsc i oe s o rvia ed pahb r e e hwe e hub tfb t s s t s ouos ei s r u ntmi e s e ya m hes e t b u i wb f r a e oei sc sa l hhe e hrttb s a eounh a cc e o ts i c c ot une u o t e d no t cS sr e n. r rp e ad op f s mte s e t n o r o mm r . )oncuo s e i lh cf (ml s r ) miT ea i 1 ( .cbb uwc 2 r 3sntryo o o l e y 1n s ,lbl t r a a a nae n i i nr ofp ur o i i e e t st ttot c c a a a a a eh cm em ha St r t b

ghhe h ni cct i hu, d s i d wn h e t stic [ , i n n . ud nue ooh de sc tnr r e c, o e t cv pac o ] sc ) afAi C e toeh s r a S hc ( hkt e r o t fa 5 b nooe 0 t obss 5 o i rean t R s o a llT msoi tl i p I t rn rnw3 u oe u 9 s f p t d m n ] n i 4 uene sc h a 7 i m9 eotsu r 1 s r do e e c[ l hyfn o t o t d u nrnt a t r es va o hee ht wdltn re u r d to i a e o a her c s t dae c i dh r a l obf e odno ht eas nyr k el ico t eeui o. bkq, i eebv sl s a sra d i ec hr i r a to a as I

wesnfnron o ohkeoieti n o t e p n e s hf l o obs os . so i beres ev ps h ot s us fvue t i nroaol o d m ooehcbm ep p i l a l t ecoer s h t i n a r t eoah dn meei dCcn ii fi rhsa otbs seie a h n n n f t d seo eb n d k t n ctvl l i t eo i t ag faei n eoroh,t s t e t w b en l t eh i l eseds c aa b l [ t h s fim e t g. n f yeei e urhte hsmm a t s a o s sf a thmma ha dn a u t ai hwecs i h c d h h t ctt h e re noii h w h d t h n a , e t a e ,t o w e d nf s hr i e l t nemt oo b c i al ofec s a e np s vsbcepu d i a o i a n t l e s i l po) i e mt n ] i i ne le a tbdrs aI . mm c enpy fbmve a or l oM a o tel r b t Co r o t s l r a i a o l( f ki en t ont no hi a2 t sssco t i c of1 e e l s f esa eo br2 r ha r r kra t o e i R e oe sgrh T c hyDo t vs neui I walbee i hs m 6 ,wafsnn t e i i 6 ynods deo] o c s m bt snu i d7 a s abreul c i d m h o e u 6 d t ao t l t o ee rr o9 s dr op hd nb 1 ot w[ Ao f I l

snder rgol i ect oe lro be nta tou a i i i y h s nsedz l tto k c s c arsnie a r h t u U o e f cea oki sn hs o i d . t eb h t l , t cn nn rn t ty de mt ou t r l i deun oeuoi e r t a n m n m d f c h o c u e e sh to o aec uh o i sur vuc c nteaeadc nr ae doToushrpda a a u e t s l od. ,sr nr zD 2 s rarecri ae i e u h e 3n p t e pt oex v s h n s 1o he ot kt e entC ao d T nmto s honhn a s )r om1 oh i e t I gam i t e bw . t t i o ( a fH u2 ta c h e u o t es4 h cote i t n l s nt i drcnc fa1u eseaanuu s h n o i o vdbbeIod c t s ocei eni asec ii )w o 1 ohheha tccl t r i a h ( e c cf a t fep t ye l be fo nl o ol s s s o g o n op o sA sot n i r l sltei , m t h i e a 3 e s h ka t c nt i wi c a 1c eodomo c c e n s t or snb5f fin o u I a b o e Rffo o b .h n ec edfr Teosa utc s si ea ttIeer, l i t fi e e e 6 r h e d fa r p t v o , v 3f o s foiea t e c o e 1 v e a )nne hkr z hi o ] b h peto p2 oas t e (s t ,t r wsb o8y os er s eodou t9rcte h s a 1 e A s up)c i nb [ s ,mh a a 1 ) e e s y o a ( u l h e hi vt e, t c f1d(i ct c i t 3 r d rn oeo efgh 1r e s ue.n o g e de puhdgvt n vu 2a t o k n o3 na au oel re o i Ut bcap t l n1hs

CIT

Lit Light &

Co.

Pooran

Director of Inspection Mal

26 Para 2.7

(i) Assumption of non-compliance of notice/summon to be based on material

(ii) Futility of notices, even if issued

ITO

C. Venkata Reddy

(iii) Formal notice is not necessary but basis to be proved.

) 1 ( 2 3 1 N O I T C E S F O ) b ( E S U A L C

r dheee dcl chhh ee l i sui,tt h o t a oo f b wwct r eu tAg o vssn e ns a nu f hi o ho vk soti r cr o d)e l cego ( u p tb oe adu t hsefnon suhouh t u at sgt nl o i k n a oc c wc i od snt ho r a e i e b e pnd ere c u y e h e w fi nozt i r hoi sap e e t c tdtd su a a d eydd hiscnn a s t o uaa i l r , p dsTdo nA Iotho a. Crtct de pnre a e c e a ei e h c b v dt s t i e t eof oe to l eni c na,tr en 2 e r e 3 a. ri s h r o u d 1 c d d a ,oe e sunar c s d n t o t o re rf i n ht de ol e et c mieeuecn w r n f s s c e uyf e ot us cl n od uwce op o s dm)oep nm 1 r ro( o pbms u e n l c e t r l hco i o o e t ot sp in wi d o t e h t n i t r u o C h. g9 i 6 H4 iR h l T e I D8 e9 h] t 5 7 y9 b1 d[ e s s e r p x e n e e b e. vv a h s w e i v rf a o l i e ms ia S c

), fr1 see ry rn o e e h n d(n t o wa en nom s gof ouoi n po i s m i p t s l sy rnci l c uoe uein m i h s s t p pa Te mem. b gu d ei ou s o s hs t SCs ctn. t n e .tire ps ) ret o v n c o on t m i e e f f A o i , i h u ( J t rc ere, y t eoh r oogr i s yt e no ndi s r c o f fi e i o h s u srrt s q1f reuu h d a e n3O,p t .a o ee1gr e hnnneyd h i t n a t n s o n t i o isoaau g i t e e t s nc r f so t s s i es o n i nk af s Ameug oa e r o mme e cc nb mn ho i t mrdt acyc uonsCdarA t u s r se rnf e e e o n e o l gce h w i t sh nnv t ortk a i e ei r u dgpn owe e si o m o d d n s h v i be i e n t e s e s s e1i ff fi u go o b c o 3 s m n rns1 inrg e n oa mcoei n x r h i i wt e ooo t d ti f c C oc e t e n ub pucc e fe dAee d c eo i s ono ef rr h hr ar op ho Cf Tp cp t

rr eydednx oonh ne noa ltetasmaiT t c i o a eyefc c ce n r c e r n r o n e m os e i niarnx sb D o o yr et gf oen e c nni Gn te pun s i a e rak cbt eI. y r otaou a k s n e t n n t i d i h m l a h a c s o d t o n t i s eA fnrctyu t o r c o c p r a i b sye e Dreteep s dgneoschwsenab o i o A t r u l ho d ru px t gpsae o r t s e s o n a u sc ce s i i t t r epl h i ncmh l e r Tnooit h r o wieee. scper oDhmps t a m f o t e e pyr c ne ord b o t o mu on f ye cer c n o f epfIr mo u t nbs 1eneousye 3Dohfci l nn d t s o e 1rmr roa so knr e i m nomeodbl pem orudnres p e i f o n h o i su t o t shtrt hu c ece rtno cs o e u e n s o nug r fisopr desi n s s i o m D e i t o e y o l a u i t e t nn a t )tog s r i t e a Anti i s r u c i t i xs 1o ocue fo n ( r q o h Jae po ct oe n Tv c sf r e c r u oo a enc oey a i i r n t t rmrnfee nh i c r eoooaosesto t d s e c s biih c y e n w k h enr r b e t t o d I i , r e t ) u ui oyah u fq t 1 A SDo bbht a (

snhdfcsh. i no n ce ceot i ot r unsorm a a soamas mc r e e s i es t i dmsf ms a s o n ran t e ue ui e hs s sd or r i ts e on mptfla u g o t h r , ut n sb me e e i t deun t c e r e ehs n h i tt r uwf l ao pi a sno nn rl r s i oeeepno t c si t y nt ninmal l c ,o s i o s e ao fn e )r cA r i l mup e e f q ein1m d l m e ( tmu eo1 r d )unor n e s e c 1 ewt3z 1 o a ( o n-h l n i 2 h t i n l r t 3tt oto oo r w f i 1oe n d t h oee c nnpfl t bue u od ol y o i , sf gsa nr t t i r re ae c c s e e)v a aaeb d 1 s bwfen ( a n f1 efnbu o a I i o 3t h) n c . )1 , t adh d (nenAl cec eoso1u ur t i ( o i s i s a utrd1h,s 3 e c s e h i ae z e 1sc es l i s hr vr c o nc abn rriooi oeghi theod t t d s t )n I c wfrn u e . o o (u) a a , e A se r e d d r n t s 1b e e ei u o ue( w d t u u n 1 t as a sc os l 3ant s1 C a cuspi i

inter alia

Union of India V. K. Jain

Para 2.7 27

(iv) Authorization of search on the basis of non-compliance of summons issued under section 131(1A)

inter alia

i.e

D E T A I T I N I E B N A C H C R A E S N E H W S E C N A T S M U C R I C

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)feagxeetrl tnr1 e o, lt rh k)n o hbnai e a( oe( rnnat e a h u i t i T ewdvy oo mettt2etet rt 3 a c n r e c s h c e cedeeb 1n eu nm Awi ddchnewd muis n f e a a n moneata oe i olv s e n r d e o l n f i rct i p hoicun e fi kniHi a r o t f n . o e i t na d a s c e g c c m i I t r r l s ni t e t n s a e kta )i teoranenn oA l hcc i oet guIsceuihii d f d n t s f e t t .o edh 1l i o esowr ae ns s n ( et i soeibep b t n s m1eec)ouet c rrso u r 3 o h s ohae bnmoi m o1 sa(ng f t t eirtcct s e e f u y u e n nnei n s r o s s amhpcsni cd i ao b e a I r o nfund f. uyn e ito i whc yt oa emc b ho) e l o o l T c 1 o e c e o n e m i f c ( r.hn oen n tcrddirr2 ) r e s c t r n a o o a e m u 1 i ne 3a rce i sra u, our ho ( t z1 i n u u p s s t e e c 2 i T sd sa)i tdv,e n 3ru z i s y e . n h oensor s 1es nr fi( en r o i t r oeemourds i otends p s tueoh h o v n o n c s r o f a t dhet u c s r u i e e a e i at heTc ns h uarnecb p n . t l r c e t u) na e c epaoo hofbeon ds1 s a o f v r i f t s f i r f c es(l o t oha o t i d 2 o e y f a d u un 3po cwlsl s pclo t u s e e u go n t m e 1 j r oyckel s eei t h o o o l k s l r i t a i mnoo n t oiascbwsp x l t o c n r o c o u e or p b a e t d i t p r e s bmi tnrreeasoea ir y e t , yucouetcpsnsgtp s n ui s c p n a s e e p a a i r n af e i t p n s s s c o o e r ts r ev gi o i mo a t s feets yv t nn oannas r io a hhae g i teot i i ripht d ) thr attesr c a n o , c t e v o t y r n n . y i n g eo er d pne (d ah esa l eee ee fdb r e mperou p h n e m r r z s u s )u e uetuct og wm i r l e p t t r u n A n f e c e go r a r mi octt al e r a n e a o 1 x r vr a l s e(an dsu ahoiekei c p ng m c d n t n 1 t t f r r a g ec ne on a eauee e u e ro3b ri i Ci dms ot ppnDAaol 1 cs l

s sesete o a hgsn c o n wti i hl t lo ,d d ee etin r enwr e i u c hs do t soee v r s fip ann i g r o e tnohc t i a n m o e nm hb s no t a u dswdcs l e ec n u e f ni o i o r t i s s cr e p o t onhne n t ope sres a e os m r h u hu e s t apt c tnc r o e a uoel hd ombb d .Cmtatn e v n o hunova e t sl gs,a i i n dee fe Ho u fir b o iyi h ttaoc i l lsetc e a i u s n Dbj f uoo i ea . s ssm ,s bc 0 a eki 5ote 5po broh soo fRt te enu t o cbd Todb l eI nee mu, s tahu t o 1 a ew t n es s c7r e c s e]annmui e h9 oiudr y 6 m i t c l o t 9n r c re mc i n[ 1o pw ai I

R.D. Shah, Director of Inspection

Balwant Singh

28 Para 2.7

) 1 ( 2 3 1 N O I T C E S F O ) c ( E S U A L C

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t a eha s b h ni c r adta t ynoe r r un e s a sd n a Hi l o u t i dhoa s s dc hi ne az stm e d i bi s l nm i at a j o ume n C e udr ne Pap o h l sa ,hi t 2 1ehso i , e 1s st g a n Rsnb e i e d v Ts si Isli i g 1auhs t 0rbn i 1aso n l u o ]u o2t 5 i ci 7i c3a t 9r a1m 1a [ r ppno s o i f aat c n g fn e i s .ii f t t i v ry c a e hud l t r n n t ds uo enh d voc e r c i z r e na r s i o eh fbes o o t mou to ta er s ucde a coneb i t c eCde d e hhs l ju t b g o i uo l nH c sc I

CIT

H.L. Sibal

Lajpat

CIT Rai

Para 2.8 29

(v) Consequential search based upon close relationship - Whether covered under section 132(1)(b)

2.8 Clause (c) of section 132(1)

Law Relating To

Search & Seizure with New Assessment Scheme AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

RA J K. AGARWAL, RAKESH GUPTA TAXMANN APRIL 2022 2022 9789393880727 1154 PAPERBACK

Rs. : 2895 | USD : 77

Description This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts. This book will help practising tax consultants, taxpayers, academicians, and tax administrators. The Present Publication is the 8 th Edition, authored by Dr Raj K. Agarwal & Dr Rakesh Gupta. This book is updated by the Finance Act, 2022 with the following noteworthy features: u [Solutions to Practical Issues] in the form of: n

Frequently Asked Questions (FAQs)

Gist of Landmark Judgements of various courts

Significant Checklists on various issues relating to the handling of Search & assessment of search cases

u [Balanced View on Controversial Issues via Landmark Judgements (updated till March 2022)] from the point of view of taxpayers & the department u [Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future

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