(a) the details of raids conducted by Income Tax Department and Enforcement Directorate
against public servants during the last one year, month and Commissionerate-wise;
(b) the outcome of such raids; and
(c) the action proposed to be taken against the officials alongwith the reasons for delay, if any?
MINISTER OF THE STATE IN THE MINISTRY OF FINANCE (SHRI S.S. PALANIMANICKAM)
(a) to (c): The Income Tax Department conducts search and seizure action on the basis of credible information
in case of various persons like individuals, Hindu Undivided Families(HUFs), Firms, Companies, Association of
Persons(AOPs), Body of Individuals(BoIs), Local authorities, Artificial Juridical person who are in possession
of any money, bullion, jewellery or any other valuable article or thing which represents wholly or partly
income or property which has not been or would not be disclosed for the purpose of Income Tax and related
Acts. State-wise, category-wise or commissionerate-wise data in respect of search and seizure is not
maintained as most persons have activities spread over various sectors, states and commissionerates.
Search and Seizure actions, as per the Income Tax Act, 1961, are a continuous and ongoing process
based on credible information in the possession of the Income Tax Department.
Search and seizure proceedings are followed by quasi judicial post search proceedings which involve detailed
examination of the seized material, post-search enquiries and giving proper opportunity to persons searched
to explain their income in accordance with the principle of natural justice and equity. The evidences gathered
during search and post search proceedings are used in assessment and re-assessment proceedings of such persons.
Such assessments/re¬assessments become final only when all appeals before CIT(A), ITAT, High Courts or Supreme
Courts are decided.
The outcome of the search and seizure action can be conclusively established after the above proceedings
are finalised. Income Tax Department takes appropriate action against the persons who are found guilty
as per the statutory provisions of Income Tax and related Acts.
The Directorate of Enforcement has not conducted any raid on a public servant during the last one year.