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TMI Blog1972 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... e plaintiff was that the defendant opposite party had a monthly income of over Rs. 25,000. The defendant alleged that his monthly income did not exceed Rs. 300. An application was filed on January 4, 1972, praying for issue of summons on the Income-tax Officer, Ward-A, Jamshedpur, requiring him to produce certain documents as mentioned in the application. This application has been rejected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the change brought about by Act 5 of 1964 in the Income-tax Act, 1961, is that section 137 of the Act is no longer on the statute book. Consequently, therefore, there cannot be any impediment in the way of the court in directing production of documents, which were filed before the income-tax authorities after the repeal which impediment was there when section 137 of the Act was not repealed. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants the document for furtherance of private interest. Moreover, the mere fact that, in certain circumstances, the commissioner may grant copies of certain documents, cannot affect the jurisdiction of the court so far as its powers in respect of production of documents under the Civil Procedure Code are concerned. I may also point out that, if the interpretation put by the learned counsel on secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents which were filed by the defendant before the income-tax authority after the repeal of section 137 of the Act. In the result, the civil revision application is allowed; the order of the court below is set aside and it is directed that the court below will now dispose of the application for the production of the documents on merits. Parties, naturally, be given opportunity to make their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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