The Assessing Officer conducted a survey at 9:30 p.m. at a well-known gym under his jurisdiction called "Silver" for collecting information which…

The Assessing Officer can exercise his power of survey under section 133A only after obtaining the approval of the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner. Assuming that he has obtained such approval in this case, he is empowered under section 133A to enter any place of business of the assessee within his jurisdiction only during the hours at which such place is open for the conduct of business. In the case given, the “Silver” a popular Gym is open from 5.00 a.m. to 10.00 p.m. for the conduct of business. The Assessing Officer entered the Gym at 9:30 pm in the night which falls within the working hours of the Sports Complex. Therefore, the claim made by the owner to the effect that the Assessing Officer could not enter the Gym at night is not valid. Further, as per section 133A (3) (ia), the Assessing Officer may, impound and retain in his custody for such period as he thinks fit, any books of account or other documents inspected by him after recording reasons for doing so. However, the Assessing Officer cannot remove cash kept at the Gym. Moreover, he shall not retain any books of account or other documents in his custody for a period exceeding 15 days (excluding holidays) without obtaining the approval of the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or the Principal Commissioner or Commissioner or Principal Director or Director, as the case may be.