2019 (7) TMI 1502

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....WANT SINGH JJ. Petitioner Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates.   Respondents Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Dhand, Junior Standing Counsel for Revenue. O R D E R CM 33614/2019 (for modification of order dated 30th November, 2018) in W.P.(C) No. 5937/2016 CM 33613/2019 (for modification of order dat....

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....e said 'reason to believe' recorded in the satisfaction note, may not be consistent with the above Explanation. 2. It appears that the purport of the said Explanation is against a disclosure of what may be contained in a file to any person, authority or Appellate Tribunal. However, the High Court is precluded from seeing the note or discussing it in a judgment where there is a challenge to the ....