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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 keys of a steel almirah in the premises are not available. Which power does the authorised officer have in this situation?

The authorised officer may break open the lock of the almirah and continue the search. Section 247(1)(iii) expressly permits breaking open any door, box, locker, safe or almirah where keys are unavailable, without needing occupant consent or a court order.

  1. AHe may break open the lock of the almirah and exercise the search powersCorrect
  2. BHe must wait for a civil court order before opening the almirah
  3. CHe may only place a prohibitory order and cannot open it
  4. DHe may open it only with the written consent of the occupant

Explanation

Section 247(1)(iii) lets the authorised officer break open the lock of any door, box, locker, safe, almirah or other receptacle, or override an access code, where the keys or access are not available. No court order or occupant consent is required, so the other options misstate the law.

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