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.............................................................................................................................DescriptionBasic Concepts• Conditions Precedent• Pre-search exercise• Warrant of Authorisation• Restraint order under section 132(3)• Recording of Statement under section 132(4)• Requisition order undersection 132A• Presumptions undersection 132(4A)Actual Conduct of Search and Seixure• Ground rules and Citizen's charter• Assistance of Police• Witnesses• Ingress into premises, vehicles, etc.• Preliminary statement• Breaking open of door, locker, safe, etc.• Inventorisation of and enquiry about Materials found• Recording of statement under section 132(4)• Waning up searchDepartmental Working• Informers and Payment of Reward• Control Room• PD Account• Appraisal ReportSolution to Real Life Animated Situations• Drawing of Panchnama and itsAnnexures• Continuation of search on the consequent day• Restraint or Prohibitory order under section 132(3)• Surrender of income and immunity from penalty• Effect of Right to InformationAct• Requisition under section 132A, when not permissible• Value of presumptions under section 132(4A)• Inspection and photocopy of seized documents• Release of seized assetsPost Search Assement Survey• Who can survey• Which premises can be surveyed• To what extent the powers can be extended against Counsel• What the department cannot do in survey• Value of statement recorded• Impounding of books• Converting a survey into searchCase StudiesDraft Petitions & Reply to Notices.............................................................................................................................Contents1. Introduction2. Conditions Precedent3. Pre-Search Exercise4. Warrant of Authorization5. Actual Conduct of a Search6. Seizure and Winding up of a Search7. Restraint Order : Section 132 (3)8. Recording of Statement : Section 132 (4)9. Requisition of Valuables, Books of a Account, etc. : Section 132 A10. Presumptions : Section 132 (4 A)11. Erstwhile Summary Assessment : Section 132 (5)12. Retention and Release of Seized Books of Account Etc.: Section 132 (8)13. Applicability of Cr.PC Provisions: Section 132 (13)14. Search and Seizure under the Wealth-tax Act15. Application and Release of Seized Assets : Section 132 B16. Core Issues and Considerations in Post-Search Assessment17. Procedure for Post-Search Assessment18. Case Studies on Post-Search Assessment19. SurveySubject Index.............................................................................................................................Author DetailsMahendra B. Gabhawala graduated from BanarasHindu University. He took B.Com degree in 1972. He did CA in July, 1975with distinction of being a rank holder in the merit list.He is a veteran in the field of income-tax having 31 years ofexperience. He has appeared before various income-tax authoritiesincluding Assessing Officer, Commissioner (Appeals) and the SettlementCommission. Besides doing practice, he has been regular in contributingTechnical Papers for nearly 2 decades at Seminars, Conferences andResidential Refresher Courses organized by branches and RegionalCouncils of the Institute of Chartered Accountants of India, variousprofessional bodies and Chambers of Commerce.He has covered issues concerning income-tax, wealth-tax, drafting andconveyancing and Hindu law in several papers/ articles in well-knownfora. He is currently a Member of the Regional Direct Taxes AdvisoryCommittee.Aprameya M. Gabhawala is a Commerce graduate from Banaras HinduUniversity. He qualified as a Chartered Accountant in July, 2004 andsince then has been in active practice..............................................................................................................................
