Search and Seizure Proceedings with Post Search Assessments
Note : The book "Search and Seizure Proceedings with Post Search Assessments" contains 53 chapters.
The utility of search and seizure under the Criminal Law found its way into the taxing statutes and fiscal laws. The legislature uses the power of search and seizure as a measure for prevention of evasion of tax. Though the action of search and seizure is never welcome, however their necessity and utility cannot be ignored. Under the Income tax law the provisions relating to search and seizure are very complex. Person being searched is expected to tackle the searching officers in a meaningful manner and also to help the departmental authorities to complete their task without compromising any one’s own legal rights. Sometimes it is seen that taxpayer not only misses the opportunity of explaining his case properly but also creates some new problems for himself by making admission of having earned certain income which he never had. Therefore, knowledge of both rights and limitations is necessary for the person being searched as well as for the department. The present book aims at fulfilling this need as it incorporates numerous practical tips for handling search and seizure proceedings tactfully. Incorporation of FAQs alongwith their suggested answers is another feature of this effort which would make it all the more useful in developing better understanding of law and procedure relevant to dealing with search cases.
The assessment procedure in search cases is provided in sections 153A to 153D. These have been discussed in detail with the help of several judgments delivered in the recent past. Post assessment consequences like levy of penalty for underreporting of income, invocation of prosecution process, filing of appeal against assessment, etc., have all been made part of this book so as to render it completeness and useful for all circumstances.
The entire subject matter is divided in Eight Sections A to H as under :
Section A
:
Search and Seizure Basics
Section B
:
Authorisation for Search
Section C
:
Conduct of Search Operation
Section D
:
Tackling of Search & Seizure Proceedings by the Person Searched
Section E
:
FAQs Concerning Search and Seizure Proceedings
Section F
:
Post Search Assessment--Procedural Aspects [Sections 153A to 153D]
Section G
:
Post Search Assessment Consequences & Remedies
Section H
:
Conveyancing in Relation to Search and Seizure Proceedings and Post-Search Assessment
The subject matter is rather comprehensively covered in as many as 76 Chapters so as to systematically unfold it to the readers for their ultimate satisfaction and convenience. The main book is based on law in the wake of Finance Act, 2016. Incorporation of the conveyancing relating to search and seizure makes the book all the more user friendly.
The Income Declaration Scheme (IDS) which is currently open provides an opportunity to persons who have not paid full taxes in the past to come clean and declare their undisclosed incomes and pay tax, surcharge and penalty totaling in all 45% of the undisclosed income so declared. The applicability of IDS in search cases specific underreporting situations has also been a matter of confusion. There are however certain clarifications provided by the CBDT in this regard. One full chapter is specifically devoted to incorporate IDS angle vis-a-vis search cases.
Assessment year 2018-19 Supplement based as 2017 Budget is placed in the opening pages of this book to make it self sufficient in current terms.
We sincerely believe that this book will be useful not only to the tax professionals and tax administrators but also to harassed taxpayers. Though we have tried to make it an error free and quality publication, however, we shall remain grateful for any valuable and constructive suggestions from our esteemed readers towards improvement of any sort.
| Chapter No | Chapter name |
|---|---|
| Section: A | Search and Seizure Basics |
| Chapter: 1 | Rationale of Introduction of Search and Seizure Provisions |
| Chapter: 2 | Constitutional Validity of Search and Seizure Provisions |
| Chapter: 3 | Statutory Provisions Governing Proceedings of Search and Seizure--A Birds’ Eye View |
| Chapter: 4 | Search Authorisation--To Whom and How |
| Chapter: 5 | Issuance of Search Warrant |
| Chapter: 6 | Information in Possession--Necessary Ingredient for Initiation of Search |
| Chapter: 7 | Reason to Believe--A Condition Precedent |
| Chapter: 8 | Use of RTI Act in Search Cases |
| Chapter: 9 | Determining Validity of Search |
| Chapter: 10 | Challenging Authorisation for Search |
| Section: C | Conduct of Search Operation |
| Chapter: 11 | Search Operation--Procedural Aspects |
| Chapter: 12 | Powers Exercisable During Search Operation |
| Chapter: 13 | Search of Premises |
| Chapter: 14 | Role of Witness in Search Operation |
| Chapter: 15 | Ground Rules of Search Operation |
| Chapter: 16 | Recording of Statement Under Section 132(4) |
| Chapter: 17 | Possibility of Retraction from Statement Recorded Under Section 132(4) |
| Chapter: 18 | Collection of Evidence During Search Operation and Use Thereof |
| Chapter: 19 | Availability of Presumption Under Section 132(4A) Read With Section 292C |
| Chapter: 20 | Powers Regarding Actual and Deemed Seizure |
| Chapter: 21 | Restraint Order Under Section 132(3)--How Works |
| Chapter: 22 | Period of Retention of Seized Books of Accounts and Other Documents |
| Chapter: 23 | Right to Inspect and Take Copies of Extracts from Books |
| Chapter: 24 | Power to Requisition Books of Accounts, Etc. |
| Chapter: 25 | Application and Release of Seized Assets |
| Chapter: 26 | Payment of Interest Under Section 132B(4) |
| Chapter: 27 | Applicability of Code of Criminal Procedure, 1973 |
| Chapter: 28 | Post Search Compliances by Search Party |
| Section: D | Tackling of Search & Seizure Proceedings by the Person Searched |
| Chapter: 29 | Role of Pre-Search Advice by Professional |
| Chapter: 30 | Handling Income Tax Raid |
| Chapter: 31 | Preparedness for Anticipated Search--Precautions and Problem Shooting |
| Chapter: 32 | Rights and Duties of Person Searched |
| Chapter: 33 | Conversion of Survey into Search |
| Section E | FAQs Concerning Search and Seizure Proceedings |
| Chapter: 34 | Authorisation for Search |
| Chapter: 35 | Search Operations |
| Chapter: 36 | Rights and Duties of Person Searched |
| Chapter: 37 | Seizure, Deemed Seizure and Application of Seized Asset |
| Chapter: 38 | Miscellaneous Issues |
| Chapter: 39 | Questions Generally Asked When Searches in Process |
| Section: F | Post Search Assessment–Procedural Aspects [Sections 153A to 153D] |
| Chapter: 40 | Search Assessment--Introductory |
| Chapter: 41 | Issuance of Notice for Furnishing Return Under Section 153A |
| Chapter: 42 | Pre-Requisites and Procedure for Assessment Under Section 153A |
| Chapter: 43 | Material Found During Search Basis for Assessment Under Section 153A |
| Chapter: 44 | Nature and Scope of Section 153A Assessment |
| Chapter: 45 | Necessity of Hearing Opportunity, Approval, Etc., in Post-Search Assessment |
| Chapter: 46 | Addition While Making Assessment Under Section 153A--Justification |
| Chapter: 47 | Issues as to Validity of Search Assessment |
| Chapter: 48 | Assessment Where Proceedings Under Section 153A Annulled |
| Chapter: 49 | Assessment of Income of Any Other Person Under Section 153C--Statutory Scheme and Procedure |
| Chapter: 50 | Satisfaction of Assessing Officer Vis-a-Vis--Nature and Scope |
| Chapter: 51 | Jurisdiction of Assessing Officer Over Third Person--Related Issues |
| Chapter: 52 | Scope of Section 153C and Validity of Assessment Thereunder |
| Chapter: 53 | Time‑limit for Completion of Assessment Under Section 153A |
| Chapter: 54 | Applicability of Other Provisions to Post-Search Assessment |
| Chapter: 55 | Income Disclosure Scheme and Search Cases |
| Section: G | Post Search Assessment Consequences & Remedies |
| Chapter: 56 | Penalty Under Section 271AAB on Undisclosed Income of Specified Previous Year Found During Search |
| Chapter: 57 | Penalty Under Section 270A for Underreporting of Income |
| Chapter: 58 | Concealment Penalty in Search Cases [Upto Assessment Year 2016-17] |
| Chapter: 59 | Possibility of Prosecution in Search Cases |
| Chapter: 60 | Remedy by Way of Appeal |
| Section: H | Conveyancing Vis-a-vis Search and Seizure Proceedings and Post-Search Assessment |
| Chapter: 61 | Application for Issue of Xerox Copy of Statement Recorded Under Section 132(4) |
| Chapter: 62 | Application for Issue of Xerox Copies of Seized Books of Accounts Documents, Etc |
| Chapter: 63 | Application for Return of Seized Books of Account or Documents |
| Chapter: 64 | Application for Details of Requisition Under Section 132A |
| Chapter: 65 | Application for Release of Cash Seized |
| Chapter: 66 | Application for Photocopy of Documents Seized |
| Chapter: 67 | Application of Seized Cash Towards Advance Tax on Surrendered Income |
| Chapter: 68 | Reply to Notice Asking for Furnishing of Return |
| Chapter: 69 | Rejection of Books in Case of Nursing Home |
| Chapter: 70 | Addition Towards Alleged On-Money Paid/Received on Purchase/Sale of Properties |
| Chapter: 71 | Assessee Not Maintaining Accounts--However Proving Acquisition of Assets |
| Chapter: 72 | Explaining Jewellery and Cash Found During Search |
| Chapter: 73 | Search Carried Out in Rented Out Premises--Challenging Action Under Section 153A |
| Chapter: 74 | Search at Premises of Branch Manager of Company--Validity of Action under Section 153A on Company |
| Chapter: 75 | Reply to Notice Under Section 153C |
| Chapter: 76 | Challenging Action Under Section 153C |
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