| Question And Answer | |
|---|---|
| Subject: | Sec. 132 Sec.131 |
| Category: | Income-Tax |
| Querist: | CA Kiran Kanani |
| Answered by: | Law Intern |
| Tags: | search assessment |
| Date: | August 14, 2025 |
Search u/s 132 in progress for 20 plus days.
In between, can Authorised officer record a statement of the searched person u/sec. 131 to investigate about seized material?
Can these statements be used for third party legally?
Power u/s 131 has to be used “before he takes action under clauses (i) to (v) of Section 132(1)”. So, it ought not be used during the continuance of a search. It follows that a statement recorded u/s 131 during s. 132 proceedings cannot be relied upon by the AO.
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