Authority Empowered to Authorise Search
Introduction
Section 132 of the Income-tax Act empowers specified income-tax authorities to authorise and conduct search operations for detecting undisclosed income and seizing related assets. These powers may be exercised by jurisdictional authorities and, in specified circumstances, by non-jurisdictional authorities. The Act also provides for search of places not mentioned in the original warrant.
Statutory Framework
Section 132 prescribes the authorities competent to authorise a search and the officers who may be authorised to execute such search. Authorisation powers generally vest in senior officers who have either territorial or assessment jurisdiction over the concerned persons.
Authorisation by Jurisdictional Authorities [Section 132(1)]
Higher authorities empowered to authorise search
Where information exists and reasons to believe are formed that statutory conditions are satisfied, the following authorities may issue authorisation:
- Principal Director General
• Director General
• Principal Director
• Director
• Principal Chief Commissioner
• Chief Commissioner
• Principal Commissioner
• Commissioner
These authorities may authorise the following officers to conduct the search:
• Additional Director / Additional Commissioner
• Joint Director / Joint Commissioner
• Assistant Director / Deputy Director
• Assistant Commissioner / Deputy Commissioner
• Income-tax Officer
Authorisation is issued in Form No. 45 as prescribed under Rule 112 .
Other authorities empowered when authorised by CBDT
Additional Directors, Additional Commissioners, Joint Directors and Joint Commissioners may also authorise searches if empowered by the Board. The CBDT has empowered all such officers working under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence).
These authorities may authorise the same classes of officers mentioned above to execute the search.
Authorisation is issued in Form No. 45.
Authorisation by Non-Jurisdictional Authorities [First Proviso to Section 132(1)]
Specified senior authorities may authorise a search on an assessee outside their jurisdiction if:
- Delay in obtaining authorisation from the jurisdictional authority may be prejudicial to the interests of revenue; and
• They have jurisdiction over the premises where the search is to be conducted.
Only the following authorities may issue such authorisation:
• Principal Chief Commissioner
• Chief Commissioner
• Principal Commissioner
• Commissioner
Authorisation is issued in Form No. 45A under Rule 112.
Authorisation to Search Places Not Mentioned in Warrants [Section 132(1A)]
Where an authorised officer has reason to suspect, based on information, that relevant books, documents or assets are kept in a place not specified in the original warrant, additional authorisation may be issued.
Authorities empowered to issue such authorisation
- Principal Chief Commissioner
• Chief Commissioner
• Principal Commissioner
• Commissioner
Officers who must have been originally authorised
The officer authorised to carry out the search must have been empowered by one of the following authorities:
- Principal Director General / Director General
• Principal Director / Director
• Principal Chief Commissioner / Chief Commissioner
• Principal Commissioner / Commissioner
• Additional Director / Additional Commissioner
• Joint Director / Joint Commissioner
Confidentiality of recorded reasons
Under the Explanation to Section 132(1A), reasons to suspect recorded by the authority are not disclosable to any person or appellate authority.
Authorisation is issued in Form No. 45B under Rule 112 .