Interpretation of Section 132(9A) of the Income-tax Act, 1961

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 132(9A) of the Income Tax Act, 1961. Section 132(9A) reads as under: "Where the authorised officer has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c) of sub-section (1), the book of account or other documents or assets seized under that sub-section shall be handed over by the authorized officer to the Income-tax Officer having jurisdiction over such person within a period of fifteen days of such seizure and thereupon the powers exercisable by the authorized officer under sub-section (8) or sub-section(9) shall be exercisable by such Income-tax Officer." The sub-section was introduced by Taxation Laws (Amendment) Act 1975 with effect from 1.10.1975. The Board's instructions contained in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....32-A, 133-A, 135, 119(3) and section 2(21) of the Income Tax Act and observed that a co-joint reading of these provisions shows that sub-section (9A) of Section 132 has no applicability to the case of the A.D.I. who will be covered by section (8) to section 132. According to him the Board's instruction No. 179 reproduced above would apply to the authorized officer who had no jurisdiction u/s 132 (9A) and would not apply in the case of an A.D.I. who has the jurisdiction over a case referred to under clauses (a), (b) and (c) of section 132(1). While coming to this conclusion Shri Wadhwa has also examined the provisions of sub-section (1) and (1-A) of section 131 and noted that A.D.I. has the power to issue summons etc. similar to those of Civ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion. In other words, the A.Ds.I. will have all-India jurisdiction for the purposes of making any enquiry. The views expressed by Shri Wadhwa appear to be correct. However, keeping in view the complexities of the matter we may seek the advice of Ministry of Law in the matter. Sd/- (K. D. GUPTA) Deputy Secretary (Inv.III)   Sd/- Member (Inv.) P.S. Bhaskaran 27.3.1984 Ministry of Law, Department of Legal Affairs Advice (B) Section The question for consideration is whether an Assistant Director of Inspection, who may be an authorized officer for a particular case is also required to hand over the books of accounts within fifteen days of the seizure to the Income Tax Officer. Section 132 (9A) of the Income ....