Law Relating to Search & Seizure

This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts.

This book will help practising tax consultants, taxpayers, academicians, and tax administrators.

The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features:

[Solutions to Practical Issues] in the form of:
Frequently Asked Questions (FAQs)
Gist of Landmark Judgements of various courts
Significant Checklists on various issues relating to the handling of Search & assessment of search cases
[Balanced View on Controversial Issues via Landmark Judgements (updated till March 2023)] from the point of view of taxpayers & the department
[Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future
The contents of the book are as follows:

Search and Seizure – Nature of Provisions
Circumstances when Search can be Initiated
Authorisation of Search
Validity of Search – Writ Jurisdiction
Actual Conduct of Search Operations
Seizure of Books of Accounts, Documents and Assets
Restraint Order – Section 132(3) and Section 132(8A)
Recording of Statement – Section 132(4)
Presumption under Section 132(4A) & 292C
Sections 132(8)/132(10)/132(9)/132(9A) to 9(D) & 132B
Requisition under Section 132A
New Assessment or Reassessment Scheme of Search Cases as Introduced by the Finance Act, 2021
Assessment of Search Cases under Section 153A/153C
Handing of Assessments in Search Cases
Attraction of Wealth Tax in Search Cases
Penalties and Prosecution in Search Cases
Application to Settlement Commission in Search Cases
Precautions before Facing Search Action