Tax Authorities have powers to summon persons and documents, and
survey his premises to secure evidences of undisclosed documents or
assets. Such powers have various limitations and therefore Tax
Authorities have to resort to search and seizure when there is
evidence of undisclosed documents or assets which have not been and
would not be disclosed in ordinary course.The word
"search" means "look for" or "seek
out" and the word "seizure" means
"dispossession of the person from whom seizure is made and
assumption of possession of the seized article."
Pre-Search Provisions
On what basis cases for search are identified:
Generally, when an officer not below the rank of the Joint
Director/Joint Commissioner has in consequence of information in
its possession reason to believe that any person is in possession
of any undisclosed documents or assets or has omitted or failed or
will not produce such documents, etc. required by such authorities,
then such officer may give
