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TaxTMI 
HOW WE CAN GET A COPY OF NOTE OF SATISFACTION IN CASE OF SEARCH U/S 132 OF Income Tax Act
Search u/s 132
27 Aug 2009 
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Disclosure obligations: revenue need not reveal materials used to obtain a search warrant, only when tax or penalties are imposed.
Right to obtain a copy of the note of satisfaction after a search under the Income Tax Act is limited: revenue authorities need not disclose materials or reasons that led to issuance of a warrant of authorization to the person challenging the warrant. Disclosure is required only when authorities resolve to impose tax or penalties, at which point the basis for such imposition must be communicated to the affected person. (AI Summary)
Right to obtain a copy of the note of satisfaction after a search under the Income Tax Act is limited: revenue authorities need not disclose materials or reasons that led to issuance of a warrant of authorization to the person challenging the warrant. Disclosure is required only when authorities resolve to impose tax or penalties, at which point the basis for such imposition must be communicated to the affected person. (AI Summary)