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Querist : Anonymous

Querist : Anonymous (Querist)

01 December 2011 when the cyber cafe owner opens his busi. operations from 2 p.m. to 2 a.m. if an a.o. enters his premises at midnight 12 for the purpose of collecting certain information. and want to take the books kept there.. is it justified to enter at that time and do so?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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01 December 2011 Section 133A of the Income Tax Act gives power to an income-tax authority to enter the premises of an assessee for obtaining information.

Sub-section 2 of the said Section provides that the income-tax authority may enter any place of business or profession only during the hours at which such place is open for the conduct of business or profession.

Accordingly, if the cyber cafe is operating from 2 PM to 2 AM, the income-tax authority can enter the premises anytime between 2 PM to 2 AM.

Further, the income-tax authority is empowered to impound the books of accounts, but only after recording his reasons for doing so.

Also, he cannot retain the books for a period exceeding 10 days.

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