The Income tax Department conducts search and seizure operations based on the credible companies, association of ‘persons’ which includes individuals, hindu undivided families (HUFs), firms, companies, association of persons (AoPs), body of individuals (BoIs), local authorities and any artificial juridical person who are in possession of any money, bullion, jewellery, documents or any other valuable article or thing which represents undisclosed income of the person. These are carried out in cases of persons engaged in diversified businesses/professions spread all over the country. The Income tax Department does not maintain Sate wise details of such operations centrally. However, the details with reference to the jurisdictional Directorates General of Income tax (Investigation) are as under:-
|
Director General of Income Tax (Investigation) |
No. of Search Warrants |
|||
|
2009-10 |
2010-11 |
2011-12 |
2012-13(upto Sep. 30,’12) |
|
|
Ahmedabad |
466 |
585 |
699 |
296 |
|
Bangalore |
160 |
282 |
272 |
41 |
|
Bhopal |
295 |
197 |
254 |
122 |
|
Chandigarh |
241 |
390 |
406 |
146 |
|
Chennai |
98 |
262 |
332 |
138 |
|
DGIT (Intelligence & Criminal Investigation), New Delhi |
50 |
86 |
128 |
8 |
|
Hyderabad |
139 |
180 |
207 |
81 |
|
Jaipur |
181 |
152 |
152 |
58 |
|
Kochi |
84 |
65 |
196 |
17 |
|
Kolkata |
422 |
424 |
318 |
171 |
|
Lucknow |
254 |
474 |
536 |
137 |
|
Mumbai |
334 |
736 |
758 |
28 |
|
New Delhi |
276 |
606 |
590 |
199 |
|
Patna |
159 |
72 |
165 |
24 |
|
Pune |
295 |
341 |
247 |
74 |
|
Total |
3454 |
4852 |
5260 |
1540 |
Evidences gathered during the search proceedings are used in assessment and reassessment of income of such persons. Prosecution is launched in appropriate cases under various provisions of the Direct Tax Laws.
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