https://www.taxtmi.com/caselaws?id=7485 Confidentiality attached to an income-tax statement recorded under the repealed earlier Act continued to protect it from disclosure in civil proceedings. The court held that the earlier provision imposed an absolute bar on disclosure by tax authorities and compelled production by courts, and that the later Act's narrower confidentiality clause did not apply to statements made under the former regime. Applying the General Clauses Act, the accrued confidentiality obligation was preserved on repeal because no contrary intention appeared. The statement therefore remained protected, the civil court could not compel its production, and the orders directing summoning and limited disclosure of the assessment records were quashed. en-us Fri, 12 Jul 1968 00:00:00 +0530 Fri, 20 Feb 2009 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7485 Confidentiality attached to an income-tax statement recorded under the repealed earlier Act continued to protect it from disclosure in civil proceedings. The court held that the earlier provision imposed an absolute bar on disclosure by tax authorities and compelled production by courts, and that the later Act's narrower confidentiality clause did not apply to statements made under the former regime. Applying the General Clauses Act, the accrued confidentiality obligation was preserved on repeal because no contrary intention appeared. The statement therefore remained protected, the civil court could not compel its production, and the orders directing summoning and limited disclosure of the assessment records were quashed. Case-Laws Income Tax Fri, 12 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7485