Tax record scope clarified: information 'received or obtained by an income tax authority' governs disclosure under the Act. Amendment replaces assessment linked language in section 138(1) with a functional description: information 'received or obtained by any income tax authority in the performance of his functions under this Act'; clause (b) similarly adopts that formulation and omits the limiting phrase 'in respect of that assessment only', shifting focus from assessment specific documents to material obtained in the authority's performance of its functions.
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Provisions expressly mentioned in the judgment/order text.
Tax record scope clarified: information 'received or obtained by an income tax authority' governs disclosure under the Act.
Amendment replaces assessment linked language in section 138(1) with a functional description: information "received or obtained by any income tax authority in the performance of his functions under this Act"; clause (b) similarly adopts that formulation and omits the limiting phrase "in respect of that assessment only", shifting focus from assessment specific documents to material obtained in the authority's performance of its functions.
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