enquiry

Yes, after approval of the proposal in final budget as follows: 

Section 132 of the Income Tax Act 1961 empowers the income tax authorities to conduct search and seizure operations. To do so, the authorities must have “reason to believe” that a person is not willing to comply with a summons to produce information required by the authorities, or that a person is in possession of assets that they have not disclosed for income tax purposes.

The Finance Bill 2017 proposes to amend this provision to clarify that the “reason to believe” does not need to be disclosed to any person or any authority, including the Income Tax Appellate Tribunal.

Read more at :  https://www.thequint.com/opinion/2017/03/10/finance-bill-2017-income-tax-act-amendments-why-even-honest-taxpayers-should-be-afraid