Inspection ,Search and Seizure

[VENU K]

Can the proper officer authorised to do a search extend his jurisdiction to earlier years and issue a show cause notice even for earlier years, on the basis of information gathered on the basis of Search ?

For more clarity let us assume a search was conducted during financial year 2023-2024. Now, based on information collected can the Investigating officer who conducted search extend his jurisdiction to earlier financial years and issue SCN .Say 2018-19 onwards upto FY 2023-24.Or is his jurisdiction confined to the year for which INS 01 was issued?

Or should it go to the jurisdictional Officer to verify the documents and issue an SCN ?

[Sadanand Bulbule]

Investigation officer can examine any suspected transactions related to any period. There is no bar as such.

AI Summary

Search-and-seizure authority can investigate transactions across earlier assessment years and issue show-cause notices accordingly. An investigating officer authorised to conduct search may examine suspected transactions relating to periods earlier than the year of the search and may use information obtained during the search to initiate proceedings, including issuing show-cause notices, for those earlier assessment years. There is no categorical bar preventing the investigating officer from extending the inquiry to prior years.