The Intrusion Of Privacy: Analysing The Conflict Between Search And Seizure Provisions Under The Income Tax Act, 1961 And Right To Privacy
- IJLLR Journal
- Jun 5
- 1 min read
Mrs. Shilpa Jose, Assistant Professor, Bharata Mata School of Legal Studies, Choondy, Aluva, Kerala
ABSTRACT
The Income Tax Act of 1961 is the legislation which regulates the entire process of collection and administration of Income tax in India. The search and seizure provisions under the Income Tax Act imposes certain police powers upon the income tax authority which is being misused against the taxpayers. This uncontrolled power poses a threat to the right to privacy of the assessee. This paper tries to analyse the abuse or misuse of power by income tax authorities under search and seizure provisions of Income Tax Act. The article also discusses whether the search and seizure procedure conducted by the income tax authority could be considered as a procedure established by law through which the fundamental right of privacy could be restrained?
Keywords: Search and Seizure, Privacy, Abuse of Power
