TaxTMI 
TaxTMI 
Enquiry / Interrogation / Investigation
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.... scrutiny, verification and checks in order to safeguard the interest of revenue. Visit and inspection is not a search. Following points shall be noted: - · The officers should be in uniform and carry their identity card which should shown when demanded. If they do not carry the identity cards, it will be justifiable if the entry is denied to them. · The inspection can be done of registered pr....
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.... date to appear must be sought for. · Summons for documents should specify which documents are required. Where documents for 3/ 4 years are very bulky which runs into thousand of pages, request must be made in regard to production of copies of such records/ registers if that could serve the purpose. · Normally summons is not issued to directors of the company except where assessees are not coo....
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....tself. · While recording the statement or interrogation, the assessee has no right to ask for his advocate's presence by his side and if allowed to do so, the advocate cannot interrupt the investigations. · The assessee has no right to get copies of his statement at the stage of investigation but he can keep a note of statement that he makes. · Where statement is extracted through coercive a....
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....rmed full particulars of offence and his rights about bail. As per section 57 of code of criminal procedure, arrested person should be taken to magistrate within 24 hours of the arrest. As per section 155 of code of criminal procedure, investigation can be made only with order of Magistrate. Section 13 of CEA confers power to central excise officers to investigate a non-cognizable offence with....