SC Refuses PIL Against IT Search Powers, Cites 'Big Tax Evaders'

• Supreme Court refused to entertain a PIL challenging the scope of search and seizure powers under Section 132 of the Income Tax Act.
• The PIL argued the provision has potential for misuse and exempts tax officers from disclosing reasons for search to assessees.
• A bench of CJI Surya Kant and Justice Joymalya Bagchi stated the provision is designed to catch "big tax evaders" and the remedy is sufficient.
• Justice Bagchi noted that advance notice for search could lead to destruction of evidence, particularly digital records.
• Petitioner Vishwaprasad Alva withdrew the PIL but can approach the Centre for modifications or clarifications.