https://www.taxtmi.com/caselaws?id=210791 Privilege over search-related satisfaction notes and connected material cannot be sustained on confidentiality alone; absent a recognised legal basis for withholding disclosure, inspection of the sealed documents was permitted. Continued retention of seized articles was also found unjustified where the assessments had substantially attained finality and the statutory scheme did not support indefinite custody merely because appellate proceedings remained pending. To protect the revenue, release was directed on furnishing security for the disputed amount, and inspection of the sealed material was allowed. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 22 Feb 2012 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210791 Privilege over search-related satisfaction notes and connected material cannot be sustained on confidentiality alone; absent a recognised legal basis for withholding disclosure, inspection of the sealed documents was permitted. Continued retention of seized articles was also found unjustified where the assessments had substantially attained finality and the statutory scheme did not support indefinite custody merely because appellate proceedings remained pending. To protect the revenue, release was directed on furnishing security for the disputed amount, and inspection of the sealed material was allowed. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210791