https://www.taxtmi.com/caselaws?id=6227 Section 54 of the Income-tax Act, 1922 imposed confidentiality on income-tax records and barred courts from compelling public servants to produce such material, but that bar did not prevent an assessee or a representative-in-interest from voluntarily producing the assessee's own assessment order in evidence. The distinction turned on production by the department versus production by the person entitled to the document. On that basis, assessment orders were admissible when tendered by the assessee or his representative-in-interest, and the confidentiality objection failed. en-us Thu, 07 Jan 1971 00:00:00 +0530 Fri, 02 May 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6227 Section 54 of the Income-tax Act, 1922 imposed confidentiality on income-tax records and barred courts from compelling public servants to produce such material, but that bar did not prevent an assessee or a representative-in-interest from voluntarily producing the assessee's own assessment order in evidence. The distinction turned on production by the department versus production by the person entitled to the document. On that basis, assessment orders were admissible when tendered by the assessee or his representative-in-interest, and the confidentiality objection failed. Case-Laws Income Tax Thu, 07 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6227