S. 1. 32 A Practical Guide To The Law And Procedure Of Search And Seizure. Introduction. 1. 1. One may recollect that in the year 1. Chamber of Income tax Consultants had organised the second All India Tax Conference, one of the session was regarding tax payers education programme. It was the first time in the history of taxation that the Chamber of Income tax Consultants had produced a skit on Search and seizure. The skit play was informative about how a search was conducted, the common mistakes committed by assessees and the like. In the year 1. 99. E0lMFWI4B-Ot1XegOoe20Sh2AjMU5gfdWyUTTKurvlfhCA2AtSzt0qpO5aYJ-nWHmw=h900' alt='Free Vat Return Software Gujarati' title='Free Vat Return Software Gujarati' />Hotwapi. Com is a mobile toplist for mobile web sites. We have over 2000 registered sites. Register in FluentWork. Personal Data Invoicing Data Payment Information Professional Details. BzbtdaOPmz0/maxresdefault.jpg' alt='Free Vat Return Software Gujarati' title='Free Vat Return Software Gujarati' />Chamber of Tax Consultants also had a unique programme held at Baidas Hall, where the high income tax payers of Mumbai were honoured. In this programme also, the play was enacted and was appreciated by all including the Chairman of the CBDT, the Commissioners of Income tax of Mumbai and the officials of the search team. It is worth considering, subject to permission and precautions, if this play can be posted in the website of the Chamber of Tax Consultants or could be re enacted during seminars like this. There is no power contained in the Act or the Rules where by the movement of a person against search is ordered can be restricted. By refusing to give permission to the petitioner to attend his work in effect, it amounted to his confinement which is not permissible in law. One of the important provisions of the Constitution of India is Article 2. Articles 2. 26 2. Constitution of India provides that the citizens can approach the High Court when their fundamental rights are violated or when powers are exercised in a manner not authorised by the law. Search and seizure is an invasion into the privacy of the individual. A house, hut, home or castle of a person is his her personal property and no one has a right to enter and disturb the peace without prior permission of the person in occupation. In R. K. Garg v. UOI 1. ITR 2. 39 SC 2. Bench observed that Another rule of equal importance is that laws relating to economic activities should be viewed with greater latitude than laws touching civil rights such as freedom of speech, religion etc. It is to be acknowledged and appreciated that the department always does lot of preparation before conducting search proceedings. The search and seizure manual of the department contains various checklists to be adhered to by the search parties. In most of the search cases, department officials do follow the check lists. What is the Object of search S. As per the section 1. Act i. e to unearth undisclosed income or property The search and seizure action can also be taken when there is failure to produce books of accounts, documents etc. Non residents. Ram Kumar Dhanuka v. UOI 2. 00. 1 2. ITR 2. RajHC, The court held that, even a non resident Indian can be subjected to a search under this section if the department has definite information that the person concerned has income earned in India which may be taxable under the Act and which might not have been disclosed or would not be so declared. Prabhubhai Vastabhai Patel v. R. P. Meena 1. 99. ITR 7. 81Guj. HC, the High Court has discussed the principles for exercise of the power of search and seizure. The Court observed that the person bringing gold must satisfy the Incometax authorities that he had the means to purchase such gold and that income from sale would be disclosed. On the facts of that case, the Court held that seizure of gold from the Non resident Indians was valid though the gold was brought within permissible limit of 5 Kgs as per the extant scheme. Self Assessment Software said Nice step taken for the education field. Adobe After Effects 6 Free Download. Nice blog Download the free trial version below to get started. Doubleclick the downloaded file to install the software. ShareLINK. ShareLINK is our free software that complements the new Collaborative Learning Library of Learning Activities. Collaborative Learning is based on. Buy the incredible Samsung Galaxy S6 Edge with a beautiful curved screen and top of the range processing power, available SIM Free from Clove Technology. Software development company KDK Softwares has launched a national tollfree helpline service for resolving GSTrelated queries. The tollfree helpline number 1800. Read CNN News18 breaking news, latest news from India World including current news headlines on politics, cricket, business, entertainment and more only on News18. BF07xioLa1F7DHCdAELtPztZULkcGLC6jRvjaIe5g-enZI26W_IO98c5-rpgz7cQ=h900' alt='Free Vat Return Software Gujarati' title='Free Vat Return Software Gujarati' />The Court also observed that,  We cannot accept the contention raised by Mr. Shah that once the gold was lawfully brought in and proper custom duty was paid, the same should not have been pursued by the income tax authorities. Buying gold in a foreign country and bringing it in to this country after paying custom duty in foreign exchange does not absolve the person bringing the gold from abroad of his liability to satisfy that the gold was purchased from income lawfully earned by him and the income earned out of sale of such gold would be disclosed for the purpose of the Act. Recovery of tax at pre assessment stage. Section 1. 32 relates to the pre assessment stage, and it cannot be invoked after an assessment is made to recover the tax due. There can be no question of making a seizure under section 1. Act and proceeding further under the provisions of that section, once an assessment is completed. K. Choyi v. Syed Abdulla Bafakky Thangal Ors. ITR 4. 35 SC 4. No arrest or detention can be made under this section. Mere failure to disclose property purchased is not enough. No power to arrest or restraint in movement of individual. There is no power contained in the Act or the Rules where by the movement of a person against search is ordered can be restricted. By refusing to give permission to the petitioner to attend his work in effect, it amounted to his confinement which is not permissible in law. L. R. Gupta Ors. UOI 1. ITR 3. 2 Delhi HC 5. SLP granted 1. 99. ITR 2. 39 St. 2. Search and Seizures New ground rules 1. ITR 1 4 Journal also reads as under, there is a growing tendency among investigating officers either police or other departments to inform the media, before the completion of investigation, that they have caught a criminal or an offender. Such crude attempts to claim credit for imaginary investigational breakthrough should be curbed. Arrests The power of arrest vests with the Customs, Central Excise and Enforcement Officers. Income tax Officers have no powers of arrest. Arrests are generally resorted to in cases where the detected offence is of a serious nature and the case appears to be fit for criminal prosecution. Persons are generally not arrested when the intention is only to have departmental proceedings. Persons are arrested when there is a gravity of offence, evidence of personal culpability, a strong and prima facie case and a likelihood of person tampering with evidence by remaining at large or absconding. Can survey be converted in to search Under normal circumstances, no. However, in exceptional cases, yes. A survey undertaken under section 1. A can be subsequently converted into a search if the conditions of this section are satisfied. Vinod Goel v. UOI 2. ITR 2. 9P HHC4. Where survey action us 1. A was taken at the business and consequent search us 1. Dr. Nalini Mahajan and others v. DIT Inv2. 00. 2 2. ITR 1. 23 DelhiHC Survey operation converted into search and seizure No reason given for such conversion No independent application of mind Search and seizure operation was held to be invalid Hospital premises belongs to Trust and not assessee. Jinesh Farshubhai Kakad v. DIT Inv. 2. 00. ITR 8. Gau. HC4. Legality of search and Jurisdiction. ITO v. Seth Brothers Ors. ITR 8. 36 SC If the action of the officer issuing the authorisation or of the designated officer is challenged, the Officer concerned must satisfy the court about the regularity of his action. If the action is maliciously taken or power under the section is exercised for a collateral purpose, it is liable to be struck down by the court. If the conditions for the exercise of the power are not satisfied, the proceedings are liable to be quashed.