https://www.taxtmi.com/caselaws?id=6744 Omission of section 137 of the Income-tax Act, 1961, did not preserve a confidentiality bar over assessment records through section 6(c) of the General Clauses Act, 1897. The provision was treated as a public-policy restriction on disclosure and production, not as an accrued right, privilege, or incurred obligation belonging to any identifiable person. Because the omitted section was not re-enacted in equivalent form and section 138, as substituted, did not show an intention to preserve such protection, the savings clause could not be used to resist summons of the records on that basis. en-us Wed, 03 Aug 1966 00:00:00 +0530 Sun, 01 Feb 2009 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6744 Omission of section 137 of the Income-tax Act, 1961, did not preserve a confidentiality bar over assessment records through section 6(c) of the General Clauses Act, 1897. The provision was treated as a public-policy restriction on disclosure and production, not as an accrued right, privilege, or incurred obligation belonging to any identifiable person. Because the omitted section was not re-enacted in equivalent form and section 138, as substituted, did not show an intention to preserve such protection, the savings clause could not be used to resist summons of the records on that basis. Case-Laws Income Tax Wed, 03 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6744