Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period
Circular No. 10/2012, dated 31-12-2012 was issued by the Central Board of Direct Taxes on 31 December 2012. Its subject is Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period.
Explains when the six-year block need not be opened in an election-period search. Sections 153A and 153C ordinarily require the Assessing Officer to issue notice for the six assessment years immediately preceding the year of the search or requisition. Rule 112F, inserted after rule 112E under the powers in clauses (64) and (66) of the Finance Act, 2012, specifies the class of cases in which that notice need not be issued. The circular sets out what the investigating officer must certify, with the approval of the Director General of Income-tax: that the search under section 132 or the requisition under section 132A was in the territorial area of an assembly or parliamentary constituency for which a notification has been issued under section 30 read with section 56 of the Representation of the People Act, 1951, or that the assets seized or requisitioned are connected in any manner with the ongoing election process in such a constituency, and that no evidence is available or investigation required for any assessment year other than the one relevant to the previous year of the search or requisition. The certificate goes to the Commissioner and to the Assessing Officer having jurisdiction.
To reduce infructuous and unnecessary proceedings where cash or other assets are seized during the election period, generally on a single warrant, and there is nothing to investigate for any year other than the year of the search.
Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period
CIRCULAR NO. 10/2012 [F. NO. 282/22/2012-IT (INV. V)], DATED 31-12-2012
As per provisions contained in section 153A and 153C of the Income Tax Act, 1961, the Assessing Officer is required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made.
2. In consequence of the powers conferred by clauses (64) and (66) of the Finance Act, 2012 the Central Government amended the Income Tax Rules, 1962, to insert a new Rule 112F after the existing Rule 112E, specifying the class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made.
3. The aforesaid amendment was introduced with a view to reduce infructuous and unnecessary proceedings under the Income Tax Act, 1961 in cases where a search is conducted u/s 132 or requisition made u/s 132A and cash or other assets are seized during the election period, generally on a single warrant, and no evidence is available, or investigation required, for any assessment year other than the assessment year relevant to the previous year in which search is conducted or requisition is made.
4. In such cases, the officer investigating the case, with the approval of the Director General of Income Tax, shall certify that -
(i) the search is conducted under section 132 or the requisition is made under section 132A of the Act in the territorial area of an assembly or parliamentary constituency in respect of which a notification has been issued under section 30, read with section 56 of the Representation of the People Act, 1951; or
(ii) the assets seized or requisitioned are connected in any manner to the ongoing election process in an assembly or parliamentary constituency; and
(iii) no evidence is available or investigation is required for any assessment year other than the assessment year relevant to the previous year in which search is conducted or requisition is made.
5. The certificate of the investigating officer shall be communicated to the Commissioner of Income Tax and the Assessing Officer having jurisdiction over the case of such person.
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When notices under section 153A land for six years after an election-period seizure and you are asking whether rule 112F certification was, or should have been, made.
Rules it names. Rule 112E, 112F of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
It mentions. Circular No. 10/2012
Source: the Income Tax Department’s own published text — its page for this instrument.
