Search and seizure powers authorise entry, examination, copying and seizure of documents and valuables in tax investigations. Authorization under section 132 and rule 112(1) permits specified tax officers to enter and search identified premises, search persons, mark and list relevant books and documents, examine and copy them, seize books, documents, money, bullion, jewellery or other valuables believed to represent undisclosed income or be relevant to tax proceedings, make inventories, and convey seized items to the tax authority; ancillary powers under section 132 apply and police or Central Government officers may be requisitioned to assist.
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.
Search and seizure powers authorise entry, examination, copying and seizure of documents and valuables in tax investigations.
Authorization under section 132 and rule 112(1) permits specified tax officers to enter and search identified premises, search persons, mark and list relevant books and documents, examine and copy them, seize books, documents, money, bullion, jewellery or other valuables believed to represent undisclosed income or be relevant to tax proceedings, make inventories, and convey seized items to the tax authority; ancillary powers under section 132 apply and police or Central Government officers may be requisitioned to assist.
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