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TMI BlogGuidelines for conducting survey u/s 133A(5).X X X X Extracts X X X X X X X X Extracts X X X X ..... d frequent use of the provisions of section 133A(5). Each Director of Income-tax(Inv) has been directed to conduct 50 such surveys during the year 1990-91. 3. To enable the income-tax authorities to conduct such surveys in a more effective and meaningful manner, it is necessary to lay down certain guidelines which may be of use to the officials conducting such survey. While actual enquiry and conducting of survey would depend upon the facts and circumstances of each case and the ingenuity exhibited by the concerned income-tax official, the guidelines laid down in the succeeding paragraphs would be of assistance. 4. It is not possible to give an exhaustive list of functions, ceremonies and events which can be covered under section 133A(5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. An attempt should be made to select such cases where substantial expenditure is likely to be incurred. 6. Although intelligence gathering, which would help in identifying a function, ceremony or event to be selected for survey, may precede the functions, ceremony or event, the actual survey, including recording of statements of the assessee and other witnesses, is to be conducted only after the function, ceremony or event is over. This would be in accordance with the provisions of section 133A(5). The time gap between recording of statements of various persons should, however, be kept minimum without at the same time inviting any hostilities. The statements should be matched and compared with one another with a view to detecting discre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, ceremony or event. This will include collecting of information from the concerned printing press, sweet shop, hotel, club, barat ghar/marriage hall, decorator, tent supplier, florist, electric shop engaged for illumination work, Indian Air lines/Vayudoot, taxi and bus operator, photographer, jewellery shop etc. Information regarding the amount finally paid, mode of payment of the amount and the services availed of should be collected alongwith necessary evidence. 10. After the expenditure incurred on the function, ceremony or event has been quantified, the concerned assessee may be confronted with the same. Requisite enquiry with regard to source of funds for expenditure should also be made from him. A logical conclusion should be dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessments to be taken up for scrutiny and should forward the report to the concerned Commissioner of Income-tax under intimation to the Director General of Income-tax(Inv) 13. Enquiries in connection with survey under section 133A(5) should be supervised by the Directors of Income-tax(Inv). These cases should be monitored by the Directors General of Income-tax (Inv). 14. The Directors General of Income-tax (Inv). should, in appropriate cases, issue press releases giving broad details of the results achieved without mentioning the names of the persons covered in the survey under section 133A(5). No name of any official should be mentioned in any press release. 15. As already directed, a quarterly report giving the number of cases cove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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