SCOPE
What the work covers
Income-tax search
Procedure, statements and inventories during search and seizure.
Survey proceedings
Representation during survey and in subsequent proceedings.
GST inspection and search
Inspection, search and seizure proceedings under the GST law.
Summons and statements
Preparation for summons and the recording of statements.
Post-search assessments
Assessments and appeals arising from material found in search.
Seized records
Requests for copies and release of seized books and documents.
APPROACH
How matters are handled
Search and survey matters move quickly and the record made at the time often decides the later assessment. The panchnama, inventories and statements are examined first, and explanations are prepared on the material actually relied upon.
01
Immediate response
Procedure, rights and documentation at the time of the proceeding are reviewed.
02
Record of proceedings
Panchnama, inventories and statements are examined.
03
Explanations
Explanations are prepared on the material relied upon.
04
Assessment and appeal
Representation in the resulting assessment and appeals.
LAWS AND FORUMS
The legal framework
LAWS
Income-tax Act, 2025 and Income-tax Act, 1961: search, survey and related provisions
CGST Act, 2017: inspection, search, seizure and summons
Kerala SGST Act, 2017
FORUMS
Authorised officers and the investigation wing
Assessing Officer
Commissioner (Appeals) and ITAT
GST proper officer and Appellate Authority
