Search & Seizure Under Income Tax Law

Search & Seizure Under Income Tax Law

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Author : Ram Dutt Sharma
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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.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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