Disclosure of taxpayer information: Commissioner may furnish in public interest; central government may restrict disclosure by notification. The Commissioner may, on application in the prescribed form and if satisfied it is in the public interest, furnish information relating to a specified assessment, and his decision is final and not open to judicial challenge; the Central Government may, by Gazette notification and having regard to customary practices or other factors, direct that public servants shall not furnish or produce information or documents concerning specified matters or classes of assessees or shall do so only to specified authorities.
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.
Disclosure of taxpayer information: Commissioner may furnish in public interest; central government may restrict disclosure by notification.
The Commissioner may, on application in the prescribed form and if satisfied it is in the public interest, furnish information relating to a specified assessment, and his decision is final and not open to judicial challenge; the Central Government may, by Gazette notification and having regard to customary practices or other factors, direct that public servants shall not furnish or produce information or documents concerning specified matters or classes of assessees or shall do so only to specified authorities.
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