Survey under Section 133A: strict procedural safeguards required including preparatory note, inventories, evidence collection, and timely reports. Survey requires a recorded Preparatory Note and approval from specified Joint/Additional Directors or Commissioners; preliminary reports must be submitted within prescribed times (including 48-hour transmission where applicable) and a Final Survey Report containing case identifiers, undisclosed income, nature of concealment and evidence must be submitted within sixty days to the Range/Unit head and jurisdictional Assessing Officer. Detailed inventory of books/documents is mandatory, reasons for impounding or non-impounding must be recorded, evidence collection must be prioritized, and exclusion from compulsory scrutiny requires fulfillment of all three specified conjunctive conditions. Handing Over Notes must list pending survey-related matters.
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.
Survey under Section 133A: strict procedural safeguards required including preparatory note, inventories, evidence collection, and timely reports.
Survey requires a recorded Preparatory Note and approval from specified Joint/Additional Directors or Commissioners; preliminary reports must be submitted within prescribed times (including 48-hour transmission where applicable) and a Final Survey Report containing case identifiers, undisclosed income, nature of concealment and evidence must be submitted within sixty days to the Range/Unit head and jurisdictional Assessing Officer. Detailed inventory of books/documents is mandatory, reasons for impounding or non-impounding must be recorded, evidence collection must be prioritized, and exclusion from compulsory scrutiny requires fulfillment of all three specified conjunctive conditions. Handing Over Notes must list pending survey-related matters.
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