Confidential income-tax records cannot be compelled in court, and assessee waiver does not override the statutory bar.

Section 54 of the Income-tax Act made statements and related materials from income-tax proceedings confidential and barred a court from requiring their production or evidence from a public servant. The prohibition was framed in absolute terms, with no express or implied exception allowing waiver by the assessee. Authorities on certified copies and admissibility did not address whether the original statement itself could be summoned from departmental records. The court therefore held that the statement could not be compelled to be produced, and any waiver by the assessee did not override the statutory bar.

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Issues: Whether section 54 of the Income-tax Act barred the court from compelling production of statements recorded in income-tax assessment proceedings, and whether the assessee could waive the statutory protection.

Analysis: Section 54 made particulars contained in statements, returns, accounts, documents, evidence, affidavits, depositions, and records of income-tax proceedings confidential and expressly prohibited a court from requiring any public servant to produce them or give evidence in respect of them. The prohibition was framed in absolute terms and contained no express or implied exception for waiver by the assessee. The relied-upon authorities concerning certified copies and admissibility of such material did not answer the question whether the original statement could be summoned from the income-tax records.

Conclusion: The court held that the statement could not be compelled to be produced and that any waiver by the assessee did not override the statutory bar.

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