SEARCH AND SEIZURE

201 views 3 replies
CAN SURVEY PROCEEDINGS CONDUCTED U/S 133A BY DEPARTMENT BE CONVERTED INTO SEARCH PROCEEDINGS (SECTION 132)....IF YES UNDER WHAT CIRCUMSTANCES.....
Replies (3)
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.
thank you so much
You are most welcome. 😊

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details