Search u/s 132, Income Tax

[NAVIN SINGHAL]

HOW WE CAN GET A COPY OF NOTE OF SATISFACTION IN CASE OF SEARCH U/S 132 OF Income Tax Act

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[Surender Gupta]

Extracts from the decision reported in 2008 -TMI - 10420 - GAUHATI High Court - "It is not a part of the duty of the revenue authorities to disclose to the person, who challenges the warrant of authorisation, as to what materials were available against him, which had led to the issuance of warrant of authorisation. It is only when the authorities concerned resolve to impose tax or penalties, etc., that they would have to disclose to the person concerned as to why tax or penalty were being imposed."