https://www.taxtmi.com/caselaws?id=189151 Confidentiality of income-tax records remains personal to the assessee and, after death, cannot be claimed unilaterally by one heir when several legal representatives exist. The estate must be represented jointly, and one rival heir cannot assume the deceased's position to obtain certified copies of returns or assessment records. Section 76 of the Indian Evidence Act also required a direct right of inspection, which was absent because the applicant's interest in partition or contribution was only collateral and speculative. Accordingly, no right to inspection or certified copies was established, and disclosure of the deceased assessee's records was refused. en-us Wed, 06 Jan 1960 00:00:00 +0530 Thu, 29 Dec 2016 14:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189151 Confidentiality of income-tax records remains personal to the assessee and, after death, cannot be claimed unilaterally by one heir when several legal representatives exist. The estate must be represented jointly, and one rival heir cannot assume the deceased's position to obtain certified copies of returns or assessment records. Section 76 of the Indian Evidence Act also required a direct right of inspection, which was absent because the applicant's interest in partition or contribution was only collateral and speculative. Accordingly, no right to inspection or certified copies was established, and disclosure of the deceased assessee's records was refused. Case-Laws Income Tax Wed, 06 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189151