Disclosure of assessee information under prescribed forms governs applications, furnishing of information, and refusal where public interest is affected. Disclosure of information relating to an assessee under section 258(2) is controlled by prescribed forms. The application to the Chief Commissioner or Commissioner must be made in Form No. 88, and the information, where furnished, is to be supplied in Form No. 89. If the relevant assessment has not been completed, the applicant is informed in Form No. 90. If disclosure is not in the public interest, the applicant is intimated in Form No. 91.
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 assessee information under prescribed forms governs applications, furnishing of information, and refusal where public interest is affected.
Disclosure of information relating to an assessee under section 258(2) is controlled by prescribed forms. The application to the Chief Commissioner or Commissioner must be made in Form No. 88, and the information, where furnished, is to be supplied in Form No. 89. If the relevant assessment has not been completed, the applicant is informed in Form No. 90. If disclosure is not in the public interest, the applicant is intimated in Form No. 91.
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