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of <h1>Income Tax Act Sections 132(1)(c)(iii) and 132(3) Confirmed Legal for Seizing Documents from Government Officers.</h1> The circular addresses the legality and appropriateness of actions taken under sections 132(1)(c)(iii) and 132(3) of the Income Tax Act, 1961. A recent case involved a customs and central excise officer challenging the legality of these actions, claiming they do not apply to government officers. The board concluded that such orders are legal when documents or valuables need to be seized from or restrained within sister departments. It is advised that a polite official letter should be sent by the CIT/ITO to the concerned officer explaining the circumstances and legal basis for such actions.
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