SEARCH AND SEIZURE UNDER INCOME TAX ACT, 1961: A CONSTITUTIONAL OUTLOOK

Abstract Search and Seizure was introduced in the Tax laws almost five decades ago with an aim to prevent evasion of tax, the intention of the legislature was no doubt a noble one, to conquer the tendency of tax-evasion from the society and thus various powers were vested to the authorities to search a person who is suspected and to seize the documents in this regard. But as time passed by, this intention faded out and there exists a dire need to either develop the law by adding or removing safeguards or by innovating fresh dimensions in this regard as the current procedure, which gives enormous power to the authorities, is misused continuously by the of officers concerned as a result of this not only the intention of the legislature has attenuated but it also infringes the basic human and constitutional rights of the person so searched and is a necessary evil in the greater interest of the state. This paper thus aims to highlight the misuse of power by the authorities and emphasizes on the violation of not just constitutional but the basic human rights of the person so searched