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The HC dismissed the petitions and held that information received under the DTAA and placed on record before the Magistrate by the I.T. Department may be accessed by the E.D. for bona fide investigation into alleged offences. Petitioners lack locus to invoke the DTAA to block inter-departmental disclosure; any treaty breach concern lies with the State/Department, not the accused. The court found no circumvention of the DTAA by permitting E.D. access and declined to enjoin inspection. The E.D. is authorized to inspect and copy the complaint record and associated documents for investigative purposes, subject to a non-dissemination obligation unless further permitted by law.