The assessee can make complains to Human Rights authority if harassment is caused to the family during raids or survey. Very recently the human right commission has observed that continuing search without any break at odd hours and forcing the assessee and or his family members to remain awake was a torturers act. The Patna High Court in CCIT v. State of Bihar, Through Chief Secretary (Rajendra Singh) (2012) 205 Taxman 232 / 71 DTR 268 / 250 CTR 304 upheld the decision of the human rights commission that interrogation till late night amounts to “torture” & violation of basic “human rights”