Survey powers under section 133A(5) permit post-event enquiries to quantify expenditure and secure corroborative supplier evidence. Section 133A(5) authorises enquiries and recording of statements after a function, ceremony or event to quantify expenditure. Investigation Wing officials should discreetly gather intelligence from suppliers and venues to select substantial cases, conduct surveys only after the event, promptly record and compare statements, and corroborate claimed expenditure by obtaining evidence from outside suppliers about amounts, modes of payment and services. The assessee should be confronted with quantified expenditure and questioned on sources of funds. Surveys require prior recorded necessity by the Assistant Director(Inv) and submission of a detailed report up the supervisory chain.
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 powers under section 133A(5) permit post-event enquiries to quantify expenditure and secure corroborative supplier evidence.
Section 133A(5) authorises enquiries and recording of statements after a function, ceremony or event to quantify expenditure. Investigation Wing officials should discreetly gather intelligence from suppliers and venues to select substantial cases, conduct surveys only after the event, promptly record and compare statements, and corroborate claimed expenditure by obtaining evidence from outside suppliers about amounts, modes of payment and services. The assessee should be confronted with quantified expenditure and questioned on sources of funds. Surveys require prior recorded necessity by the Assistant Director(Inv) and submission of a detailed report up the supervisory chain.
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