banner_ad

SEARCH AND SEIZURE

183 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. 😊


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details