SEARCH AND SEIZURE

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
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details