https://www.taxtmi.com/caselaws?id=383806 The Explanation to section 132(1) of the Income Tax Act bars disclosure of the income-tax authority's recorded "reason to believe" to any person, authority or Appellate Tribunal. In challenges to a search, the High Court is precluded from examining or discussing the contents of the underlying note in its judgment. Earlier reproduction of part of such a note does not establish a precedent or entitle petitioners to seek reproduction of the note in future search challenges. The Revenue's applications were disposed of while affirming the confidentiality mandated for search-related reasons recorded by the tax authority. en-us Fri, 26 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383806 The Explanation to section 132(1) of the Income Tax Act bars disclosure of the income-tax authority's recorded "reason to believe" to any person, authority or Appellate Tribunal. In challenges to a search, the High Court is precluded from examining or discussing the contents of the underlying note in its judgment. Earlier reproduction of part of such a note does not establish a precedent or entitle petitioners to seek reproduction of the note in future search challenges. The Revenue's applications were disposed of while affirming the confidentiality mandated for search-related reasons recorded by the tax authority. Case-Laws Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383806