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1992 (2) TMI 1 - SC - Income TaxAfter the repeal of section 137 of the Act, there is no longer any impediment left in the way of a court to summon the production of documents filed by an assessee before the income-tax authorities after April 1, 1964, relating to assessment proceedings for 1964-65 onwards and that the finality attached to an order of the Commissioner under section 138(1)(b) has no relevance to the exercise of powers by a court to summon the production of documents in a case pending before the court
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