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Apoorv Chaturvedi (Taxation Consultant)     28 December 2011

Search on advocate ..

 

Whether Income Tax Officials Can Seize the files of an Income Tax Advocate during Search. Help with cases.

 


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 4 Replies

pkpworld.. (consultant)     31 December 2011

"Seieze" is a complex word.  Serch and seizure under the Income Tax Act being carried out under section 133.  The IT Deptt. can not seieze any premises without recording any valid reasons on record.  For conducting a seizure the departemnt had to gather many compelling reasons to so.  It is not a regular and freqent activity. 


So without any valid reason why the deartment seize the files of Advocate.

pkpworld.. (consultant)     31 December 2011

Originally posted by :pkpworld
"
"Seieze" is a complex word.  Search and seizure under the Income Tax Act being carried out under section 133.  The IT Deptt. can not seieze any premises without recording any valid reasons.  For conducting a seizure the departemnt had to gather many compelling reasons to do so.  It is not a regular and freqent activity. 


So without any valid reason why the deartment seize the files of a common people lika Advocate.
"

pkpworld.. (consultant)     31 December 2011

Originally posted by :pkpworld
"
"Seieze" is a complex word.  Search and seizure under the Income Tax Act being carried out under section 133.  The IT Deptt. can not seieze any premises without recording any valid reasons.  For conducting a seizure the departemnt had to gather many compelling reasons to do so.  It is not a regular and frequent activity. 


So without any valid reason why the deartment seize the files of a common people lika Advocate.
"

C. P. CHUGH (Practicing Lawyer)     09 January 2012

Though your querry is not clear, i presume that income tax department has seized files of your client from your office, it it is a case then the answer is No. In case those filed were lying at the office of the client, then the department is very much right is making it part of siezure.  The department can also search the premises of an advocate/chartered accountant in case the person on whom the seach operation are underway in his statement submits that his accounts books or other records are lying at the office of such advocate/CA.  Even in such case the search is limited to the records of the assessee against whome seach operations are underway.  Personal records of CA/Advocate in respect of any assessee are not assessee's records and therefore cannot be seized.


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