Confidentiality of investigative reasons bars disclosure of reasons recorded by income tax authorities to any party. Section 249 requires that the reason to believe or reason to suspect recorded by the income tax authority under sections 247 or 248 shall not be disclosed ... Summary
Confidentiality of investigative reasons bars disclosure of reasons recorded by income tax authorities to any party.
Section 249 requires that the reason to believe or reason to suspect recorded by the income tax authority under sections 247 or 248 shall not be disclosed to any person, authority, or the Appellate Tribunal, preserving those recorded reasons as confidential internal records.
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