Assessee rights during IT Raid
* lt is the duty of the raiding officers to keep two independent witnesses from the locality as panchas. there are kids they must be allowed to go to school.
* IT students, can however, look inside the school bags.
* The raids can only start between sunrise and sunset. However they can continue, and do, for 48 hours.
* The assessee has the right to see the search warrant and the identification of the authorised officer.
* The person being raided can insist that the female members in the family be searched by a female.
* The person being raided has to give his statement during or after the raid. Silepce usually does not pay as it leads to an adverse inference against him/her.
* The assessee should remember that he or she has a right to personally search the IT officer to ensure that there is no planting of evidence.
* The assessee can have his own seals on the packages which are seized and is entitled to a panchanama copy.
* Women have the right to withdraw from appearing before a search party if according to custom she does not appear in public.
* The assessee has the right to call a doctor if necessary and the right to eat at meal time.
After the Raid
* Legal experts say the only redress for those who feel they have been unfairly raided is to file a writ petition before the High Court challenging the raid.
* Another option is to challenge the assessment before the Commissioner of Income Tax (Appeal).
* Once the IT dept. has seized all the documents and property it can, without giving reasons, reopen assessment for the last six years. |
