In August 2003, the income-tax department carried a raid on the basis of a search warrant in my name. It searched the house including rooms occupied by other members of the family. Was it legal? Was it not necessary to have search warrants in the names of all the members of the family?
No. The warrant of authorisation contains the name of the person, address of the premises to be searched. It also contains the name, signature, address and seal of the authority issuing the warrant.
Even if the assessee in whose name the warrant is issued is not present, the search can be conducted as it is an authorisation to search the place of business, residence or other places mentioned in the warrant of authorisation. The people present in the premises are required to comply with the requirements of the warrant of authorisation.
In the Vimal Chand Jain vs Assistant Commissioner of Income-Tax case, (1998) 64 ITD 384 (JP-Tribunal), it was observed that where the search party has entered into the premises, where son (assessee) and father both reside, with proper authorisation, it is not necessary that the search warrant should be in the name of each person residing in the premises.
Therefore, there was nothing illegal about assessee himself or his business premises being searched.
