Non-disclosure of investigatory reasons: recorded reasons for tax search and seizure are protected from disclosure to any person. Clause 249 provides that the reasons to believe or suspect recorded by the income-tax authority in connection with search and seizure proceedings shall ... Summary
Non-disclosure of investigatory reasons: recorded reasons for tax search and seizure are protected from disclosure to any person.
Clause 249 provides that the reasons to believe or suspect recorded by the income-tax authority in connection with search and seizure proceedings shall not be disclosed to any person, authority, or the Appellate Tribunal, thereby preserving the confidentiality of the authority's recorded investigative rationale.
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