Can a.o visit assessee's off. premises during scrutiny case?

This query is : Open

Sushant Mahajan (Querist)
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21 December 2013 Can an assessing officer visit the official business premises of the assessee during the scrutiny proceedings u/s 142 of past A.Y.?

Please reply.

Manish Bhandari

Manish Bhandari (Expert)
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21 December 2013 This is a tricky situation. Yes & No both are troublesome. If u object by law chances of suspicion gain. If you let it happen chances of over statements happen.
By LAW an AO requires prior approval of Addl/Jt CIT for survey of premises.
Tools u/s 142 for enquiry
1) Produce ROI, accounts documents
2) To call for information & production of accounts
3) Make necessary enquiry.
So conclusion you can take a call for Yes & No by your instinct.