1971 (2) TMI 29

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..... J.-In a suit for rendition of accounts of a partnership filed by some partners against the other, the defendants summoned some record from the local Income-tax Office. This was objected to and it was stated that such document could not be allowed to be produced nor could any officer of the income-tax department give information derived from any assessment or other documents filed by an assessee wi .....

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..... uthority performing any functions under any law, relating to the imposition of any tax or to such officer, authority or body performing functions under any other law, as the Central Government may specify by a notification, any information relating to any assessee in respect of any assessment made under the Act of 1961 or under the Act of 1922, as may be necessary for enabling such officer to perf .....

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..... section 54 of the Act of 1922 and under section 137 of the Act of 1961, the Central Government was empowered to enforce this prohibition in respect of specified types of assessees, with such exceptions as may be provided. Not only that, under clause (b) of section 138(1) of the Act of 1961, any person could apply to the Commissioner for the information to be given and the Commissioner could furni .....

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..... l, however, urged that, in any case, all the assessments and statements that were filed or made prior to the repeal of section 137 of the Act of 1961, would still be covered by the prohibition which was contained in section 54 of the Act of 1922 and section 137 of the Act of 1961. In support of his contention, he relied upon a Division Bench judgment of this court in O. P. Aggarwal, Income-tax Off .....

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..... 137 of the Act of 1961, but there will be no prohibition against the summoning of such documents in respect of assessments which were completed after 1st April, 1964, when section 137 of the Act of 1961 was repealed. This revision is, consequently, accepted to this extent that all the documents which related to the period after 1st April, 1964, can be summoned, but not those documents which rela .....

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