https://www.taxtmi.com/caselaws?id=7085 Confidentiality provisions for tax records barred compulsory production of returns, statements, accounts and documents filed before sales tax authorities, so the protected records could not be summoned. Privilege over income-tax documents filed under the Indian Income-tax Act, 1922 also survived repeal because the confidentiality right had already accrued and section 6(c) of the General Clauses Act preserved it absent a contrary legislative intention. The later income-tax framework did not evince an intention to destroy that protection, so production was properly refused. The documents remained privileged and the challenge failed. en-us Tue, 21 Feb 1967 00:00:00 +0530 Fri, 20 Jan 2012 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7085 Confidentiality provisions for tax records barred compulsory production of returns, statements, accounts and documents filed before sales tax authorities, so the protected records could not be summoned. Privilege over income-tax documents filed under the Indian Income-tax Act, 1922 also survived repeal because the confidentiality right had already accrued and section 6(c) of the General Clauses Act preserved it absent a contrary legislative intention. The later income-tax framework did not evince an intention to destroy that protection, so production was properly refused. The documents remained privileged and the challenge failed. Case-Laws Income Tax Tue, 21 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7085