Brhamastra?

Search and seizure is the "Brhamastra" of Income tax Department. Brahmastra means the ultimate weapon, it is considered the deadliest weapon. It is said that when a Brahmastra is discharged, there is neither a counter attack nor a defence that may stop it.

The Investigation wing of the Department is blessed with the power to ignite the Brahmastra of Search and Seizure but the Assessing officers in the Central Charges are burdened with the responsibility to give a final and decisive shape to the use and effect of the Brahmastra of search in the from of a solid full proof Assessment Order.

The Central Charges are the most important charges, are very very heavy in terms of work load and quantum involved and are also highly sensitive as it involves search assessments. The officer posted in a Central charge is expected to carry out a thorough verification of the voluminous seized material pulled up by a number of search parties without proper verification in many of the cases.

During the assessment proceedings in central circles many assesses, having an experience of search action, becomes very tough and defiant. The cases in the Central Circles are represented by very experienced, specialist and well equipped tax experts. The A O to has to handle them also.

In earlier times i.e. before 10 years or so senior most ACsIT of high calibre were picked up for posting in the Central Charges so that the action of search and seizure is justified by a proper and correct assessment. However in last few years it is seen that tendency of posting newly promoted ACsIT or inexperienced Officers in the Central Charges has developed. This is not best of practices and is also against the settled traditions of the Department.

The posting in the Central Circle of a newly promoted AC normally comes as a shock to him which wipes of the joy of promotion. This is like a person who is up till now doing "one plus one equal to two " is suddenly asked to solve some "complicated equations". Though there is no dearth of talent, capacity and commitment in the newly promoted ACs, their first posting in central circles is a bit unfair to them. In many cases it is seen that due to lack of experience in handling big assessments they fail to match up to the expectations. This many times goes against them in terms of Audit,Inspections, Reviews and ACR. Both the sides i.e. the Department and the Officers suffers.

There should therefore, be a definite policy on the postings in the Central Circles we feel....

Otherwise, Even the Brhamastra would fail.