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1973 (11) TMI 11 - HC - Income TaxPetition under article 226 of the Constitution of India has been filed by the Union of India, the Commissioner of Income-tax, Lucknow, and the Income-tax Officer, Allahabad. It is directed against an order of the Income-tax Appellate Tribunal by which it rejected the claim of privilege raised by the petitioners under section 124 of the Evidence Act in regard to the production of certain documents and files - assessment proceedings were settled on the promise that penalty would not be levied - but subsequently it was levied - assessee summoned the assessment records to prove his claim - hether the department can refuse to produce the same on the ground of privilege
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