Income tax Authorities does not have a right to listen to the phone conversations .As per Section 5(2 ) of the Indian Telegraph Act , 1885 , Telephone can be trapped on the occurrence of any public emergency or in the interest of the public safety or a State Government or any officer specially authorised in this behalf by the Central or State Government may , if satisfied that is necessary or expedient so to do in the interest of the sovereignty and integrity of India . In People’s Union Civil Liberties ( PUCL) v. UOI AIR 1997 SC 568 , the Honourable Court held that the tapping some one’s phone without any pertinent prevention , or without following the procedure established by law, was a infringement of the fundamental right to privacy of an individual, which is granted under Articles 19(1), 19(2) and 21 of the Constitution of India . Hence the income tax authorities have a right to listen to the phone conversations