What are the consequences of non-compliance during a search and seizure operation?

Non-compliance or obstruction during a search and seizure operation under Section 132 of the Income Tax Act can lead to severe consequences. These include prosecution under Section 275A for removing, concealing or transferring assets to obstruct search, punishable with rigorous imprisonment up to 2 years and fine. Section 276C also provides for prosecution for willful attempt to evade tax, leading to imprisonment and fine. Supporting Case Law: B.R. Balasubramanian v. DCIT [2011] 8 taxmann.com 149 (Mad) – The Madras High Court upheld prosecution under 275A for obstructing search operations.