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          Income Tax

          When prosecution under Section 275B shall be launched?

          FAQs on Prosecution provision under IT Act

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          Failure to allow inspection of books during search can trigger prosecution for obstructing authorised officer under tax law. Prosecution under Section 275B arises where a person, during a search and seizure, fails to provide the authorised officer the facility to inspect any books of accounts or other documents; denial or obstruction of inspection triggers criminal proceedings under the provision.
                            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.

                                  Failure to allow inspection of books during search can trigger prosecution for obstructing authorised officer under tax law.

                                  Prosecution under Section 275B arises where a person, during a search and seizure, fails to provide the authorised officer the facility to inspect any books of accounts or other documents; denial or obstruction of inspection triggers criminal proceedings under the provision.


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