§249
Section 249 — Reasons not to be disclosed
In plain terms: This section says the reasons recorded to believe or suspect (for a search under section 247 or a requisition under section 248) shall not be disclosed to any person, authority or the Appellate Tribunal.
The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal.