Search & Seizure Under Income Tax Law

Search & Seizure Under Income Tax Law Alongwith Assessment of Search Cases

Authored by Ram Dutt Sharma, this 5th Edition (2023) provides an in-depth analysis of the provisions, procedures, and judicial interpretations relating to search and seizure under the Income Tax Law. The book is a practical and authoritative guide for tax professionals, revenue officers, and legal practitioners involved in high-stakes tax investigation and assessment proceedings.

The work covers the complete legal framework governing search and seizure operations conducted by the Income Tax Department, along with the assessment of income discovered during such operations. It is updated with the latest statutory amendments, CBDT instructions, and landmark judicial pronouncements to ensure relevance for current practice.

The content spans:

• Legal authority and conditions precedent for initiating search and seizure under the Income Tax Act

• Step-by-step procedural requirements during search operations

• Powers and responsibilities of authorized officers

• Handling of books of account, documents, assets, and electronic records during a search

• Panchnama preparation and seizure procedures

• Retention and release of seized assets

• Rights and obligations of the searched person

• Assessment procedures under Sections 153A, 153B, and 153C

• Computation of undisclosed income and penalty implications

• Recent judicial trends impacting search and seizure assessments

• Practical guidance on compliance, litigation strategy, and dispute resolution

This edition is particularly useful for:

• Chartered accountants and tax consultants handling search-related assessments

• Advocates and legal professionals engaged in tax litigation

• Corporate tax managers ensuring preparedness for search contingencies

• Students and academicians studying advanced taxation and investigative procedures

By combining legislative analysis with procedural clarity and practical insights, this edition serves as a comprehensive manual for effectively navigating search and seizure cases under the Income Tax Law.