Search & Seizure Under Income Tax Law Ram Dutt Sharma May 2023

One of the most important powers that the income Tax Department possesses is the power of search and seizure. Tax authorities usually exercise their right to conduct raids on individuals or groups who are suspected of Evading tax or who are deemed to be in possession of any property or income belonging to another party that has not been disclosed. While this might seem like a drastic step, it is an act that is upheld by the Constitution and is deemed entirely necessary in cases where the income Tax Department feels extreme action is needed.research & seizure under income Tax law is a very vast subject in itself consisting of various issues, considerations, procedural aspects and litigation. An attempt is made in this book to give a overview of concept of search and procedures thereof. Some of the fine aspects of search proceedings are discussed in brief without going into the nitty gritty of complexity of law and litigation involved. We sincerely hope that the book would be useful to the readers to have a general understanding of search & seizure under income Tax law