If revenue believes that Assessee evaded tax by furnishing fake or exaggerated bills then they need not disclose the reason of search & seizure

RELEVANT PARAGRAPH

6. Section 132(1) (b) & (c) of the Act to the extent relevant to the present case reads thus:-

132. (1) Where the [Director General or Director] or the [Chief Commissioner or Commissioner] [or any such (Joint Director) or (Joint Commissioner) as may be empowered in this behalf by the Board], in consequence of information in his possession, has reason to believe that-(a) any person to whom a summons under

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