panchnama in income tax Act

[bpagrawal]

a search and seizure under the said Act has to be carried out in the presence of at least two respectable inhabitants of the locality where the search and seizure is conducted. These respectable inhabitants are witnesses to the search and seizure and are known as ¨Dpanchas¡¬. The documentation of what they witness is known as the panchnama. The word ‗nama', refers to a written document. Its type is usually determined by the word which is combined with it as a suffix. Examples being, nikah-nama (the written muslim marriage contract), hiba-nama (gift deed, the word hiba ITA No. 1198/2008 Page No.14 of 28 meaning - gift), wasiyat-nama (written will) and so on. So a panchnama is a written record of what the panch has witnessed. In Mohan Lal v. Emperor: AIR 1941 Bombay 149, it was observed that ¨D[t]he panchnama is merely a record of what a panch sees..¡¬ Similarly, the Gujarat High Court in the case of Valibhai Omarji v. The State: AIR 1963 Guj 145 noted that ¨D[a] Panchanama is essentially a document recording certain things which occur in the presence of Panchas and which are seen and heard by them.¡¬ Again in The State of Maharashtra v. Kacharadas D. Bhalgar: (1978) 80 BomLR 396, a panchnama was stated to be ¨Da memorandum of what happens in the presence of the panchas as seen by them and of what they hear¡¬./

Delhi High Court
Commissioner Of Income Tax Delhi ... vs Shri S.K. Katyal on 12 November, 2008
Author: Badar Durrez Ahmed
1. This appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‗the said Act') is directed against the order dated 14.11.2006 passed by the Income Tax Appellate Tribunal in IT (SS) A No.302/Del/04 pertaining to the block period 01.04.1990 to 17.11.2000. The appellant/revenue is aggrieved by the fact that the ITA No. 1198/2008 Page No.1 of 28 Tribunal held the block assessment order to be beyond the time specified under section 158BE(1)(b) of the said Act.
http://www.lawweb.in/2012/05/meaning-of-word-panchnama.html

[vsaiyar]

IT LOOKS THAT THERE IS NO MEANING ATTACHED TO PANCH IN PANCHAS.  EVEN ACCEPTING THAT THE MEANING OF PANCHAS AS GIVEN IN THE JUDGEMENT - OF TWO WITNESSES WHO SHOULD BE IMPARTIAL AND WITNESS TO THE PROCEEDINGS OF RAID, IT IS NOTICED THAT NORMALLY IT IS OBSERVED THAT TWO NEIGHBOURS OF THE ASSESSEE IF POSSIBLE OR ANY OTHER TWO PERSONS ARE CALLED AND THEIR SIGNATURE OBTAINED.  THEY DO NOT REMAIN PRESENT AT THE BEGINNING OF THE PROCEEDINGS OR CONCLUSION OF THE PROCEEDINGS OR DURING THE PROCEEDINGS.  ONE WOULD REMEMBER THAT AFTER NANAVATI MURDER CASE THE SYSTEM OF JURY WAS ABOLISHED AS NO ONE WAS PREPARED TO SIT AS JURY DURING THE TRIAL PROCEEDINGS AS PEOPLE ARE BUSY WITH THEIR OWN BUSINESS.  SIMILAR IS THE CASE OF PANCHAS DURING THE RAID.  THE SO CALLED PANCHAS HAVE NO TIME TO WITNESS THE PROCEEDINGS AND BLINDLY SIGN THE DOCUMENTS PRESENTED TO THEM.  ONLY THE OFFICERS CHOSE THE PANCHAS AND NO OPPORTUNITY IS GIVEN TO THE ASSESSEE TO MAKE HIS OBSERVATIONS.