TaxTMI 
TaxTMI 
2023 (1) TMI 1229
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....te, Chennai - 34 was searched by the Assistant Director of Income (Inv.), Bangalore/R3 along with Deputy Director of Income (Inv.), Bangalore/R4. The warrant of authorization was issued by R4, in the name of the petitioner and the petitioner thus seeks a Writ of Declaration declaring the search conducted at his residence and office at Chennai on 30.08.2017 and all other subsequent proceedings as illegal and contrary to the provisions of law. 3. The sum and substance of the rival contentions of Mr.R.Sivaraman, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the respondents turn upon a construction of Section 132 of the Act relating to search and seizure and Section 120 relating to jurisdiction of officers. 4. According to the petitioner, the operation of Section 132 is subservient and subject to the provisions of Section 120 of the Act that deal with jurisdiction of the Income-tax authorities. Thus, the initiation and conduct of the search in the residential and business of the petitioner by the Income tax authorities at Bangalore, R1 to R4, in the face of the admitted position that he falls under the jurisdiction of the of....
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....referred to as the undisclosed income or property), then,- (A) the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, may authorise any Additional Director or Additional Commissioner or Joint Director, Joint Commissioner, Assistant Director or Deputy Director, Assistant Commissioner or Deputy Commissioner or Income-tax Officer, or (B) such Additional Director or Additional Commissioner or Joint Director, or Joint Commissioner, as the case may be, may authorise any Assistant Director or Deputy Director, Assistant Commissioner or Deputy Commissioner or Income-tax Officer, (the officer so authorised in all cases being hereinafter referred to as the authorised officer) to- (i) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the power....
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....mmissioner or Chief Commissioner or Principal Commissioner or Commissioner, in consequence of information in his possession, has reason to suspect that any books of account, other documents, money, bullion, jewellery or other valuable article or thing in respect of which an officer has been authorised by the Principal Director General or Director General or Principal Director or Director or any other Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or Additional Director or Additional Commissioner or Joint Director or Joint Commissioner to take action under clauses (i) to (v) of sub-section (1) are or is kept in any building, place, vessel, vehicle or aircraft not mentioned in the authorisation under sub-section (1), such Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, notwithstanding anything contained in section 120, authorise the said officer to take action under any of the clauses aforesaid in respect of such building, place, vessel, vehicle or aircraft. ................' 7. Section 120 states that Income-tax authorities shall exercise all or any of the powers or functions ....
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....issioner/ Principal Commissioner/Commissioner who has no jurisdiction over the person searched, may, for the reasons set out under clauses (a) to (c) of Section 132, be subject to search by such officer, notwithstanding the lack of jurisdiction normally. 11. Such officer will be competent to exercise the powers under subsection (1), where he has reason to believe that obtaining necessary authorization from the officer having jurisdiction, would be prejudicial to the interests of the revenue. 12. The scheme of Section 132 thus takes note of multiple locations falling within the jurisdiction of several officers, and the need and necessity to enable the officers of the Department to enter and search locations falling under the jurisdiction of officers other than the officer holding jurisdiction over the person in whose name warrant is issued. The proviso, inserted in 1975, enables the conduct of simultaneous search action in multiple locations. 13. In the interests of integrity and effectiveness of the search, the proviso enables immediate and swift action by an officer holding territorial jurisdiction over that particular location, who may intervene and act, notwithstanding ....
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....fer to the Rules, specifically Rule 112 of the Income Tax Rules, 1962 that refer to two separate Forms, one qua the person being searched and the second qua the place being searched. Form 45 is the form of warrant in regard to the person being searched and Form 45A in respect of the place falling under the jurisdiction of the person issuing the warrant, though not the person. There is no statutory Form envisaged for search of a person, not by the jurisdictional officer. 21. Petitioner has referred to Instruction No.1904 (F.No.415/25/92- IT(Inv.1) dated 07.12.1992 to point out that one of the issues dealt with therein relates to extension of the jurisdiction of an officer to cover areas hitherto falling outside his control. 22. This is only to say that while jurisdiction may be extended qua places to be covered under the search, there is no provision either under Statute or Rules to permit search by an officer, of an individual not falling with his jurisdiction. 23. In K.Raju V. Third Income-tax Officer ((1985) 22 Taxman 523), a learned single Judge of this Court considered a challenge to retention of documents by an officer who was not a jurisdictional officer of the asses....
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....ad (xv) Bharuch 26. The above officers have been vested with the powers to perform functions relating to search and seizure and corresponding penal and prosecution proceedings in respect of the territorial area of the whole of India and the preamble of the Notification, as extracted below, makes this position, more than amply clear. S.O. 2914(E).-In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 ( 43 of 1961) and in supersession of the notifications of the Government of India, Central Board of Direct Taxes number S.O.1189(E), dated the 3rd December, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii), dated the 3rd December, 2001 and S.O.734 (E), dated the 31st July, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 31st July, 2001, except as respects things done or omitted to be done before such supersessions, the Central Board of Direct Taxes hereby,- (i) directs that the Directors General of Income-tax specified in column (2) of the Schedule annexed to this notification (hereinafter referred to as the "said sc....