NEW DELHI: The Supreme Court on Tuesday highlighted the practical difficulties faced by investigators in the digital age and said giving a prior notice before search and seizure can effectively end an investigation before it begins.
SC cites practical difficulties of IT sleuths if advance search notice is given on criminalsThe apex court was hearing a PIL challenging the scope of the power of search and seizure under Section 132 of the Income Tax Act, saying it was likely to be misused by the authorities.
Section 132 of the Income Tax Act empowers IT officials to conduct a search and seizure when they have “reason to believe” that a person has undisclosed income, assets or documents.
A bench comprising Chief Justice Surya Kant and Justices Jayamalya Bagchi and NV Anjaria heard the submission of senior advocate Sanjay Hegde, appearing for PIL petitioner Vishwaprasad Alvar, for some time and later adjourned it for consideration after two weeks.
During the hearing, Justice Bagchi highlighted the real challenges of issuing prior notices for search and seizure, especially in the digital age.
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Justice Bagchi said that giving advance notice would defeat the purpose of investigation, as electronic evidence can be easily destroyed.
“If a notice for search and seizure is issued, there is a possibility of destruction of evidence. The best way to avoid such investigations against digital records is to destroy the device itself,” he said.
Hegde said the objectionable provision provides excessive power in the hands of the tax authorities and opens up not only the accused tax evader but also third parties to coercive action.
“Suppose you go behind the lawyer, then you go behind the clerk’s phone. Please see, it is not only the evaded assessee who is at risk. Anyone in contact is at risk, and the power is vested with the joint commissioner,” said the senior lawyer.
The CJI said that the statutory powers are not unrestricted or unbridled.
“It is not an uncontrolled or irresistible power. Your worries will go away,” the CJI said.
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