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

During a search at the premises of Kalyani Traders, the authorised officer finds a bulky machine that cannot practicably be moved to a safe place because of its weight. Which statement is correct under section 247 of the Income-tax Act, 2025?

The officer may serve an order on the owner or person in control not to remove or deal with the article, and that action is deemed to be seizure. This applies because the article cannot practicably be moved due to its weight.

  1. AThe officer may serve an order not to remove or part with it, and this is deemed to be seizureCorrect
  2. BThe officer may serve such an order, but it is not deemed seizure and lapses after sixty days
  3. CThe officer cannot take any action over it because it is physically immovable
  4. DThe officer may seize it only after the Commissioner issues a fresh authorisation

Explanation

Section 247(4)(a) covers valuable articles that cannot practicably be removed due to volume, weight or nature. The order not to part with the article is deemed seizure under sub-section (1)(vii). The sixty-day, non-seizure rule applies to the separate clause (b) for other reasons.

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