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PROCEDURE OF SEARCH AND SEIZURE Section - 132

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 02 - Who can authorize search & seizure i.e. issue search warrants The principal Director General or Director General of Income Tax, or The principal Director or Director of Income Tax, or The principal Chief Commissioner or Chief Commissioner of Income Tax, or The principal Commissioner or commissioner of Income-Tax, or The Additional Director or Additional Commissioner, or The joint Director or Joint Commissioner of Inc .....

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. When can search & seizure be authorized Such authorization could take place if the authority on the basis of information in his possession, has reasons to believe that: The person to whom a summon or notice was issued to produce books of account or other documents under section 131 or section 142(1), has failed to do so; or A person to whom a summon or a notice under section 131 or section 142(1) has been or might be issued, will not or would not, produce any books of account or other docu .....

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ck of any door, box, locker, safe, almirah, where the keys thereof are not available. Search any person who has got out of, or is about to get into, or is in, the building, vessel, place, vehicle or aircraft, if the authorized officer has reasons to suspect that such person has secreted about his person any such books of account, other documents, money, bullion, jewellery or other valuable article or thing. Require any person who is in control of any books of account maintained in the form of el .....

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, the authorized Officer may serve an order on the owner or the person who is in immediate possession thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of such authorized Officer and such action of the authorized Officer shall be deemed to be seizure of such valuable article or thing. However, deemed / constructive seizure shall not be made of any stock in trade of the business. NOTE 2:- Order of Restraint [Section 132(3)]:- The authorized .....

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date of order. PRESUMPTIONS IN COURSE OF SEARCH AND SEIZURE Where any books of account, other documents, money, bullion, jewellery and other valuable article is found in the possession or control of any person in course of a search, it may be presumed- That such books of account, other documents, money, bullion, jewellery or other valuable article or thing belongs to such person. That the contents of such books of account and documents are true and That the signature and every other part of suc .....

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nt or other documents seized under section 132 shall not be retained by the authorized officer for a period exceeding 30 days from the date of the order of assessment or reassessment under section 153A unless the reasons for retaining the same are recorded by him in writing and approval of Chief Commissioner or Commissioner for such retention is obtained. Where the authorized officer has no jurisdiction over the person searched by him, the books of account or assets seized shall be handed over b .....

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of the search. To insist on personal search of ladies being taken only by lady, with strict regard to decency. To have at least two respectable and independent residents of the locality as witnesses. A lady occupying an apartment being searched has a right to withdraw before the search party enters, if, according to custom, she does not appear in public. To call a medical practitioner in case of emergency. To allow the children to go to school, after checking their bags. To have the facility of .....

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etc., or to take extracts therefrom in the presence of any of the authorized officers or any other person empowered by him. To make an application objecting to the approval given by the Commissioner of Income-tax for retention of books and documents beyond 30 days from the date of assessment under section 153A or 158Bc(c). To make an application under section 132(11) to the Commissioner of Income-tax against an order under section 132(5). To get back the assets found to be in excess of the liabi .....

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l in the premises and to explain their relationship to the person being searched. He should not mislead the personation. If he cheats by pretending to be some other person or knowingly substitutes one person for another, it is an offence punishable under section 416 of the Indian Penal code. Not to allow or encourage the entry of any unauthorized person into the premises. Not to remove any article from its place without notice or knowledge of the authorized officer. If he secrets or destroys any .....

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to comply with section 132(1)(iib) Failure to comply with section 153A. If books of accounts, etc. are kept in building bot specified in the search warrant [Sec-132(1A)]:- Where a search for any books of account or other documents or assets has been authorized by Director-General, Director, chief Commissioner or Commissioner, Joint Director or Joint Commissioner (i.e., the authorized officer), and the Chief Commissioner or Commissioner has reasons to suspect that such books of account, other doc .....

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for the purpose of search & seizure. The following point should be noted- Keeping police officers will not amount to use of excessive force. Police officers cannot detain a person against his will without arresting him. Where it is not practicable to seize books of account etc. [Sec- 132(3)]:- where in any particular case it is not practicable to seize books of account, other documents, money, bullion, jewellery or other valuable article or thing [for reasons other than those mentioned in s .....

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f seizure [Expln. to section 132(3)]. Time Limit:- According to section 132(8A), the aforesaid order shall not be operative for a period exceeding 60 days from the date of order with effect from June 1, 2002. Examination on oath [Sec. 132(4)]:- The authorized officer may during the course of search and seizure, examine on oath any person who is found to be in possession or control of any books of account, documents etc. Any statement made by such person during such examination may thereafter be .....

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s [sec- 132(4A)]:- Where any books of account, other documents, money, bullion, jewellery and other valuable article is found in possession or control of any person in the course of a search, the following presumptions can be made- Those books of account, other documents money, bullion, jewellery and other valuable article or thing belongs to such person. The contents of such books of account and documents are true. The signature and every other part of such books of account and other documents .....

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accordance with the provision of section 132A. Time-limit for retention of seized books of account, etc. [Sec. 132(8)]:- when the books of account or other documents are seized, then authorized officer cannot retain the possession thereof for a period exceeding 30 days from the date of the assessment under section 158BC or 153A. Retention for a period exceeding (30 days) can be made only if reasons are recorded in writing and the approval of the Chief Commissioner, Commissioner, Director-Genera .....

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