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1972 (3) TMI 15 - HC - Income TaxIn a suit pending between the parties before the Subordinate Judge, First Class, Amritsar, records relating to the assessment of the respondents were summoned from the income-tax department. Though the records were brought to the court by a clerk of the department, on an objection taken by the defendant, the learned Subordinate Judge ruled that they could not be produced in view of the provisions of section 138 of the Income-tax Act and the notification issued by the Central Government under sub-section (2) of that section on 3rd June, 1965. It is for quashing this order of the trial court, dated 8th August, 1969, that the plaintiff has come up in revision under section 115 of the Civil Procedure Code
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