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SEARCH AND SEIZURE

PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)

14 January 2019

CAN SURVEY PROCEEDINGS CONDUCTED U/S 133A BY DEPARTMENT BE CONVERTED INTO SEARCH PROCEEDINGS (SECTION 132)....IF YES UNDER WHAT CIRCUMSTANCES.....

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Nitesh bind (Student CA Final ) (12692 Points)
Replied 15 January 2019

See, This is purely case specific issue. But in general this cannot be done. Here are the logics:-

1. Survey is authorised by JC. While Raid (Search and Seizure) is authorised by very high level officers i.e Chief CIT/CIT or DIRECTOR GENERAL/DIRECTOR.

2. Survey is comparatively small issue while Raid is very sensitive issue and it can be authorised ONLY WHEN the department officials have very strong evidence that Raid must be conducted.

3. Rights to the officer under Survey are far less that in case of RAID.

BUT, If during the survey the officers find strong proves that there must be huge pile of black money, unaccounted assets etc then the Surveying Officer may approach their CIT/CHIEF CIT which may later on authorised RAID.

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