Confidentiality of tax records: statutory non-disclosure with defined exceptions for prosecutions, audits, and authorised sharing. Section 158 imposes a duty of confidentiality on particulars in statements, returns, accounts, documents or evidence under the Act and prevents courts from compelling officers to disclose them, except for specified permitted disclosures including criminal prosecutions, disclosures to governments or implementing persons, service of notices and recovery, civil suits involving the government, audit officers, inquiry officers, intergovernmental tax purposes, lawful exercise of statutory powers, professional disciplinary inquiries, contracted automated-system agencies bound to confidentiality, other-law purposes, and Commissioner-authorised publication of class information.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax records: statutory non-disclosure with defined exceptions for prosecutions, audits, and authorised sharing.
Section 158 imposes a duty of confidentiality on particulars in statements, returns, accounts, documents or evidence under the Act and prevents courts from compelling officers to disclose them, except for specified permitted disclosures including criminal prosecutions, disclosures to governments or implementing persons, service of notices and recovery, civil suits involving the government, audit officers, inquiry officers, intergovernmental tax purposes, lawful exercise of statutory powers, professional disciplinary inquiries, contracted automated-system agencies bound to confidentiality, other-law purposes, and Commissioner-authorised publication of class information.
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