Public document rule allows certified income-tax return copies in evidence despite tax confidentiality restrictions.

Certified copies of an income-tax return and accompanying profit and loss statement may be admissible in evidence if they form part of the assessment record and qualify as public documents under Section 74 of the Evidence Act. Section 54 of the Income-tax Act protects confidentiality of income-tax particulars and restricts compelled disclosure by public servants, but it does not prevent the assessee from obtaining or producing copies of his own assessment documents where otherwise admissible. Once treated as public documents, certified copies are admissible under Sections 65(e) and 77, so such records cannot be excluded merely because they arise from income-tax proceedings.

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Issues: Whether certified copies of an income-tax return and accompanying profit and loss statement filed by an assessee are public documents and admissible in evidence under the Evidence Act notwithstanding the confidentiality provision in the Income-tax Act.

Analysis: Section 54 of the Income-tax Act protects the confidentiality of particulars contained in income-tax statements and restricts compelled disclosure by a public servant, but it does not by itself bar the assessee from obtaining copies of documents relating to his own assessment or from producing them if otherwise admissible under the Evidence Act. Documents forming part of the record of assessment are part of the act of the Income-tax Officer in making the assessment. Once such documents are treated as public documents within Section 74 of the Evidence Act, certified copies are admissible under Sections 65(e) and 77. On that basis, the return and supporting statement cannot be excluded merely because they relate to income-tax proceedings.

Conclusion: The certified copies of the income-tax return and the profit and loss statement are admissible in evidence as public documents.

Ratio Decidendi: A document properly forming part of the assessment record is a public document, and its certified copy is admissible in evidence despite the confidentiality of income-tax particulars under Section 54 of the Income-tax Act.

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