Non-disclosure of tax records upheld, with narrow exceptions permitting prosecution, administration, audit, and duly authorised disclosures. Section 158 establishes a general prohibition on disclosing particulars in statements, returns, accounts, documents, or records of evidence made or produced under the Act and bars courts from compelling officers to produce or give evidence regarding those particulars, subject to enumerated exceptions permitting disclosure for prosecutions, administrative implementation, service and recovery processes, civil litigation involving the Government, audits, disciplinary or conduct inquiries, inter-governmental tax purposes, contractually bound automated-system operators, and publication of class-level information when the Commissioner so orders.
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.
Non-disclosure of tax records upheld, with narrow exceptions permitting prosecution, administration, audit, and duly authorised disclosures.
Section 158 establishes a general prohibition on disclosing particulars in statements, returns, accounts, documents, or records of evidence made or produced under the Act and bars courts from compelling officers to produce or give evidence regarding those particulars, subject to enumerated exceptions permitting disclosure for prosecutions, administrative implementation, service and recovery processes, civil litigation involving the Government, audits, disciplinary or conduct inquiries, inter-governmental tax purposes, contractually bound automated-system operators, and publication of class-level information when the Commissioner so orders.
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