Bharat Search & Seizure (Under Income Tax Act) By CA. Manoj K Patawari Edition November 2024

Bharat Search & Seizure By CA Manoj K Patawari Edition 2024

Bharat Search & Seizure By CA Manoj K Patawari Edition 2024

Contents

Chapter 1             Introduction — Search & Seizure

Chapter 2             Authorization for Search

Chapter 3             Rights and Duties

Chapter 4             Procedure to be followed for Conducting the Search

Chapter 5             Making seizure under section 132

Chapter 6             Restraint Order under section 132(3)

Chapter 7             Section 132(4) – Recording of Statement

Chapter 8             Retraction of Statement Recorded under section 132(4)

Chapter 9             Closure of Search

Chapter 10           Assessment of Search Cases

Chapter 11           Income Tax Settlement Commission

Chapter 12           Penalties and Prosecution

Chapter 13           Survey under section 133A

Chapter 14           Writ Jurisdiction

Annexure A         Provisions of section 132 of the Income-tax Act

Annexure B         Provisions of section 132A of the Income-tax Act

Annexure C         Provisions of section 133A of the Income-tax Act

Annexure D         Provisions of section 131 of the Income-tax Act

Annexure E         Provisions of section 292C of the Income-tax Act

Annexure F          Provisions of Rule 112 of the Income-tax Rules

Annexure G         Provisions of Rule 112F of the Income-tax Rules

Annexure H         Warrant Form No. 45

Annexure I           Warrant Form No. 45A

Annexure J          Warrant Form No. 45B

Annexure K         Warrant Form No. 45C

Annexure L         Panchnama Proforma along with (List & Inventories for: Books of Accounts as Annexure ‘A’; Jewellery, Locker Keys, Bullion as Annexure ‘B’ and Cash as Annexure ‘C’)

Annexure M        Instruction 177, dated 4-6-1970

Annexure N         Instruction 530, dated 22-3-1973

Annexure O         Instruction 806, dated 30-11-1974

Annexure P          Instruction 994, dated 31-7-1976

Annexure Q         Instruction 1108, dated 6-10-1977

Annexure R         Instruction 1916, dated 11-5-1994

Annexure S          Search and Seizure Actions

Annexure T         Confession of Additional Income

Annexure U         Release of Jewellery and Seized Assets

Annexure V         Guidelines for Decentralisation of cases from Central Charges

Annexure W        Release of cash deposited in the PD Account

Annexure X         Revision of Guidelines for Decentralisation of cases from Central Charges

Annexure Y         CBDT notification authorising Addl/Joint DIT to issue warrant of search dated 11/11/2009

Annexure Z          CBDT Instruction dated 30/09/2014 regarding conversion of survey into a search

Annexure AA      Relevant Provisions of The Bharatiya Nagarik Suraksha Sanhita, 2023

Annexure BB       Relevant Provisions of The Bharatiya Nyaya Sanhita, 2023

Annexure CC      Relevant Provisions of Code of Civil Procedure, 1908

Annexure DD      Extension of Time Limits Due to COVID-19

Annexure EE       The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Annexure FF       COVID-19 Press Release, dated 30-12-2020

Annexure GG      Section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 — Relaxation of Certain Provisions of Specified Acts — Notified Dates for Extension of Due Dates of Various Completions or Compliances under Specified Acts

Annexure HH      Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 read with sections 139 and 44AB of the Income Tax Act 1961 – Extension of Due Date for Furnishing of Return and Audit Report for Assessment Year 2020-21 – Supersession of Notification No. S.O. 3906(E), dated 29-10-2020

Annexure II   Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, read with Sections 153 and 153B of the Income Tax Act, 1961 and Section 26 of the Prohibition of Benami Property Transactions Act, 1988 – Relaxation of Certain Provisions of Specified Act – Extension of Due Date for Completion and Compliance of any Action in Relation to Imposition of Penalty, Assessment or Reassessment and Adjudication of Benami Property