Confidentiality of Income-tax records prevents third parties from obtaining certified copies for admission unless waiver or statutory exception applies.

Income-tax returns, assessment records and related particulars are confidential under the Income-tax Act so a person other than the maker has no statutory right to inspect them; accordingly, such a third party cannot obtain certified copies from a public officer under the Evidence Act for use in evidence. The assessee may waive confidentiality or documents falling within statutory exceptions may be admissible; absent waiver or an exception, certified copies of confidential Income-tax materials are inadmissible when tendered by non-makers.

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Issues: Whether certified copies of documents filed with the Income-tax Department (income-tax returns, assessment records and related documents) may be admitted in evidence by a person other than the assessee.

Analysis: Section 54(1) of the Indian Income-tax Act treats particulars in returns, accounts, assessment records and related documents as confidential and precludes requiring a public servant to produce such documents or give evidence about them; section 54(2) penalises unauthorised disclosure. Section 76 of the Indian Evidence Act, 1872 permits a public officer to give a certified copy of a public document to a person who has a right to inspect it; section 65(e) of the Indian Evidence Act, 1872 relates to admissibility of public documents. A person other than the maker of the confidential Income-tax record has no right to inspect those records under section 54(1) and therefore cannot obtain a certified copy within the meaning of section 76. The assessee may waive the confidentiality privilege and produce his own copies, and documents falling within the statutory exceptions in section 54(3) may be admissible, but a third party cannot compel production or use certified copies of such confidential Income-tax materials. Authorities addressing similar questions were considered and distinguished on these principles.

Conclusion: The application to admit certified copies of Income-tax Department documents filed by a person other than the assessee is refused; the challenge is dismissed and the order below upholding inadmissibility is upheld (result in favour of the respondent).

Ratio Decidendi: Documents and particulars made, furnished or recorded under the Income-tax Act are confidential under section 54(1) and, except where the assessee waives that confidentiality or section 54(3) provides otherwise, a person other than the maker has no right to inspect them and therefore cannot obtain or tender certified copies under section 76 of the Indian Evidence Act, 1872 for admission in evidence.

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