Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (12) TMI 4 - HC - Income TaxScope and effect of the provisions in sections 54 and 59B of the Indian Income-tax Act, 1922, and sections 137 and 138 of the Income-tax Act, 1961 - position of law relating to privilege after April 1, 1964 - "What is the effect of the production of certified copies relating to income-tax assessment records, and how far certified copies can be admitted in evidence?" - whether the confidential nature of the aforesaid documents, records, etc., and the prohibition against their being required by a court to be produced or evidence thereof to be given as well as the liability of a public servant to be punished for disclosure of the particulars contained in the documents, records, etc, continued to subsist even after April 1, 1962, with effect from which date the Indian Income-tax Act, 1922, had been repealed and the Income-tax Act, 1961, came into force
|