Wealth-tax information disclosure: Commissioner may release assessee information if public interest, decision final per prescribed form. Section 42B authorises the Chief Commissioner or Commissioner to furnish information about an assessee's assessment under the Wealth-tax Act when an application in the prescribed form is made and the authority is satisfied disclosure is in the public interest; the power is limited to that assessment and the authority's decision is final and not subject to judicial challenge.
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.
Wealth-tax information disclosure: Commissioner may release assessee information if public interest, decision final per prescribed form.
Section 42B authorises the Chief Commissioner or Commissioner to furnish information about an assessee's assessment under the Wealth-tax Act when an application in the prescribed form is made and the authority is satisfied disclosure is in the public interest; the power is limited to that assessment and the authority's decision is final and not subject to judicial challenge.
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