Contravention of Order Made During Search

Section 473 — - CONTRAVENTION OF ORDER MADE DURING SEARCH

Section 473 of the Income-tax Act, 2025 corresponds to s. 275A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Imprisonment up to 2 years with fine for contravention of any restraint or prohibition order made under s. 247(4) [s. 132(3) of 1961] -- typical context: search team has prohibited removal of cash / books and assessee removes them.

PRACTITIONER PLANNING NOTES

• Defendant's defence: lack of mens rea / unaware of order; document delivery + acknowledgment by AO essential to prosecution.

CROSS-REFERENCES

• s. 491 [279] -- sanction and compounding.
• s. 486 [278AA] -- reasonable cause.
• s. 487 [278B] -- offences by companies.
• s. 490 [278E] -- presumption of culpable mental state.