https://www.taxtmi.com/caselaws?id=5357 The omission of section 137 of the Income-tax Act, 1961 removed the statutory bar that had earlier prevented civil courts from directing production of assessment records, so records filed after 1 April 1964 could be summoned in ordinary judicial proceedings. Section 6(c) of the General Clauses Act, 1897 did not preserve any privilege for those later records because no accrued right or confidentiality protection survived the omission. The finality attached to the Commissioner's decision under section 138(1)(b) was confined to information requests by persons seeking disclosure and did not override a court's judicial requisition. Accordingly, a civil court could summon the assessment records, and the High Court's contrary view was set aside. en-us Tue, 04 Feb 1992 00:00:00 +0530 Fri, 07 Apr 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5357 The omission of section 137 of the Income-tax Act, 1961 removed the statutory bar that had earlier prevented civil courts from directing production of assessment records, so records filed after 1 April 1964 could be summoned in ordinary judicial proceedings. Section 6(c) of the General Clauses Act, 1897 did not preserve any privilege for those later records because no accrued right or confidentiality protection survived the omission. The finality attached to the Commissioner's decision under section 138(1)(b) was confined to information requests by persons seeking disclosure and did not override a court's judicial requisition. Accordingly, a civil court could summon the assessment records, and the High Court's contrary view was set aside. Case-Laws Income Tax Tue, 04 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5357