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CMA Final · Direct Tax Laws and International Taxation · Survey, Search and Seizure

An authorised officer, during a search, finds that a bank locker cannot practicably be seized, for reasons other than volume or weight. He serves an order on 10 March 2027 restraining its operation. Under the Income-tax Act, 2025, which statement is correct?

The restraint order cannot remain in force beyond sixty days from its date, and serving it is not treated as seizure of the locker. The six-month period relates to provisional attachment of property, not to this order for items that cannot practicably be seized.

  1. AThe order stays in force for at most sixty days from 10 March 2027 and is not deemed seizureCorrect
  2. BThe order stays in force for six months and is deemed seizure
  3. CThe order remains in force until the assessment is completed and is deemed seizure
  4. DThe order is invalid because lockers can only be seized physically

Explanation

Section 247(4)(b) allows such an order for a bank locker, with a maximum of sixty days from the date of the order, and states it is not deemed seizure. Six months relates to provisional attachment, which is a different power.

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