Gupta Yogesh & Associates | Tax & Trademark Law Firm in Rohtak, Delhi NCR

Service Overview

Search & Seizure Advisory in Rohtak & Delhi NCR

A tax raid — whether by the Income Tax Department or GST authorities — is one of the most stressful events a business can face. What you do in the first 24 hours can determine the outcome of the assessment that follows. At Gupta Yogesh & Associates, we provide immediate and expert search and seizure legal support for businesses in Rohtak, Haryana, and Delhi NCR — from the moment the raid begins to the final resolution of all related proceedings.

Adv. Yogesh Gupta has personal experience representing clients across income tax search (Section 132) proceedings, GST inspection/search (Section 67), and the complex assessments that follow. Our approach is strategic, calm, and legally grounded — exactly what you need in a high-pressure situation.

Our Search & Seizure Services

Immediate Raid-Day Support: Legal presence during the search, verification of warrant authority, and monitoring of panchanama
Statement Guidance (Section 131/132(4)): Advising on what to say and not say during statements recorded during search
Panchanama Review: Careful review before signing — corrections and objections noted on record
Post-Search Compliance: Filing of returns, responding to notices, and maintaining required records post-search
Block Assessment (Section 153A): Comprehensive defence in assessments covering 6 years opened after search
Section 153C Matters: Representing third parties whose documents were found during someone else's search
Undisclosed Income Negotiations: Strategic advice on admissions, retractions, and settlement approaches
Asset Release Applications: Seeking release of seized cash, jewellery, documents, and digital records
GST Section 67 Search: Handling of GST search and inspection proceedings
Compounding of Prosecution: Applications under Section 279 to avoid prosecution in search-related matters

Your Rights During a Tax Search

Right to verify the identity and authority of the search party
Right to have two independent witnesses (panchas) present
Right to have your advocate present during the search
Right to receive a copy of the panchanama after signing
Right to add objections/remarks to the panchanama before signing
Right to not self-incriminate in statements (subject to Section 132(4) obligations)

Also see: Income Tax Litigation | GST Litigation

Search & Assessment Facts

Section 132IT search authorisation

Block Assessment6 previous assessment years

153A NoticeWithin 2 years of search

GST Section 67Inspection, search, seizure

Seized assetsReleased within 120 days

Emergency HelpCall immediately

Our Approach

How We Handle Search & Seizure Matters

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Immediate Response

Call us the moment a search begins. We provide immediate telephone guidance and, where possible, physical presence at your premises. The first few hours are critical — do not make admissions without legal advice.

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Panchanama Management

Careful review of the panchanama (the official record of the search) before signing. Incorrect entries, inflated valuations of seized items, or coerced statements are noted as objections on the panchanama itself.

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Statement Strategy

Statements under Section 132(4) are taken under oath and used extensively in subsequent assessments. We advise you on what admissions are legally binding, what can be retracted, and how to present your position correctly from day one.

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Block Assessment Defence

Defending Section 153A assessments for 6 opened assessment years — a complex multi-year exercise requiring thorough documentation and legal argumentation before the AO, CIT(A), and ITAT.

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Asset Recovery

Filing applications for release of seized cash, jewellery, and documents under Section 132B. Where the department delays release beyond the statutory period, we pursue legal remedies including High Court petitions.

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Settlement Advisory

Strategic advice on settlement options — when to admit, what amount to offer, and how to structure settlements to minimise total liability including tax, interest, and penalties. Backed by our deep understanding of assessment practices in Haryana.

FAQs

Frequently Asked Questions

Stay calm. First, verify the search warrant — check that it is addressed to you/your business, signed by the authorised officer, and covers the specific premises being searched. Ask for the identity cards of all officers. Call us immediately. Do not obstruct the search (that is a separate offence) but do not voluntarily offer documents or make statements beyond what is legally required. Ensure your panchanama witnesses are present and alert.

Yes, statements recorded under Section 132(4) can be retracted, but retraction has limitations. Courts have held that retraction must be prompt and must provide cogent reasons for the retraction. A bare retraction without explanation is given less weight. The timing matters — the sooner you retract and explain, the better. We analyse the specific statement, the grounds for retraction, and the most credible way to present it in the subsequent assessment proceedings.

A Section 153A notice is issued after an income tax search requiring you to file returns for the 6 assessment years immediately preceding the search year (or up to 10 years in cases involving foreign assets). It opens all those years for assessment regardless of whether they were previously assessed. Do not ignore this notice — it has strict timelines. The assessment under 153A can result in addition of income found during the search plus any other income the AO finds during scrutiny of the opened years.

Yes. GST searches are governed by Section 67 of the CGST Act and are conducted by GST officers (SGST or CGST depending on your registration). The purpose is typically to check for unaccounted stock, invoice fraud, or ITC irregularities. The panchanama process is similar but the subsequent proceedings are under GST law — leading to assessment under Section 73/74. We handle GST inspection matters with the same expertise as income tax searches.

Search & Seizure Advisory