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

During a search under section 247 of the Income-tax Act, 2025, the authorised officer serves an order under section 247(4)(b) on the holder of a bank locker, because seizing the contents was not practicable for reasons other than volume, weight or dangerous nature. Which statement is correct?

A restraint order on a bank locker under the clause (b) route cannot remain in force beyond sixty days from the date of the order, and serving it is not treated as seizure of the locker. The six-month period belongs to provisional attachment, not to this order.

  1. AThe order stays in force for at most sixty days and is not deemed to be seizure of the lockerCorrect
  2. BThe order is deemed to be seizure and lasts until assessment is completed
  3. CThe order stays in force for six months from the end of the month of the order
  4. DThe order can be served only on a company and not on an individual

Explanation

Section 247(4)(b)(ii) limits such an order to sixty days from its date, and (iii) says serving it is not deemed to be seizure. Option C confuses this with the six-month validity of provisional attachment under sub-section (8).

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