Non-disclosure of reason to believe or suspect limits appellate access while preserving investigative secrecy in tax searches.
Clause 249 bars disclosure of the reason to believe or reason to suspect recorded by income-tax authorities under sections 247 and 248 to any person, authority, or the Appellate Tribunal, thereby insulating the subjective satisfaction that authorises search, seizure, or requisition from appellate scrutiny while leaving constitutional courts able to review reasons in appropriate proceedings.

Non-disclosure of reasons protects search and seizure confidentiality while limiting appellate access and focusing review on procedural defects.
Clause 249 creates an absolute statutory bar on disclosure of the "reason to believe" or "reason to suspect" recorded for authorising searches and seizures, preventing disclosure to any person, authority, or the Appellate Tribunal. It preserves the requirement to record reasons and follow procedures but confines challenges to procedural defects, manifest arbitrariness, or jurisdictional absence; constitutional courts may still examine reasons in camera in exceptional cases of mala fides or lack of jurisdiction.