Inspection of books during search: failure to provide access attracts imprisonment, fine, or both under income-tax law. Failure to afford the authorised officer the necessary facility to inspect books of account or other documents during search constitutes an offence under the income-tax law. Where a person required to provide inspection access under the relevant search procedure does not do so, the prescribed punishment is simple imprisonment for a term up to six months, or fine, or both. The provision operates as a penal compliance mechanism tied to cooperation with inspection of records during search proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inspection of books during search: failure to provide access attracts imprisonment, fine, or both under income-tax law.
Failure to afford the authorised officer the necessary facility to inspect books of account or other documents during search constitutes an offence under the income-tax law. Where a person required to provide inspection access under the relevant search procedure does not do so, the prescribed punishment is simple imprisonment for a term up to six months, or fine, or both. The provision operates as a penal compliance mechanism tied to cooperation with inspection of records during search proceedings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
