Search u/s 132

[NAVIN SINGHAL]

HOW WE CAN GET A COPY OF NOTE OF SATISFACTION IN CASE OF SEARCH U/S 132 OF Income Tax Act

AI Summary

No obligation for authorities to disclose search warrant details under Section 132 until taxes or penalties imposed. A query was raised regarding obtaining a copy of the note of satisfaction in cases of search under Section 132 of the Income Tax Act. In response, it was clarified with reference to a Gauhati High Court decision that revenue authorities are not obligated to disclose the materials leading to the issuance of a warrant of authorization. Disclosure is required only when authorities decide to impose taxes or penalties, at which point they must inform the individual of the reasons for such actions.