https://www.taxtmi.com/caselaws?id=8596 A confidentiality privilege attached to tax assessment records filed under the earlier income-tax law was preserved after repeal because the ordinary saving rule protected accrued rights and privileges unless a contrary intention appeared. The later enactment, including its saving provisions and disclosure mechanism, did not clearly show an intent to extinguish that pre-existing protection for returns already filed. The non-disclosure privilege therefore continued to apply, and production of the records was rightly refused. en-us Tue, 21 Dec 1971 00:00:00 +0530 Tue, 05 May 2009 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8596 A confidentiality privilege attached to tax assessment records filed under the earlier income-tax law was preserved after repeal because the ordinary saving rule protected accrued rights and privileges unless a contrary intention appeared. The later enactment, including its saving provisions and disclosure mechanism, did not clearly show an intent to extinguish that pre-existing protection for returns already filed. The non-disclosure privilege therefore continued to apply, and production of the records was rightly refused. Case-Laws Income Tax Tue, 21 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8596