https://www.taxtmi.com/caselaws?id=8708 Section 138 of the Income-tax Act, 1961 is confined to the Commissioner's administrative disclosure power on application and does not limit a civil court's authority to summon relevant assessment records in pending litigation, subject to any privilege claim. Confidentiality attached to assessment records prepared under the earlier regime survived repeal for protected periods: records governed by the 1922 Act remained subject to section 54, and records made before 1 April 1964 under the 1961 Act continued to enjoy section 137 protection. Records prepared after that date were not absolutely immune from production. A notification under section 138(2) applied only to its specified class of assessees and did not bar production of the summoned record. en-us Mon, 06 Mar 1972 00:00:00 +0530 Wed, 03 Jun 2009 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8708 Section 138 of the Income-tax Act, 1961 is confined to the Commissioner's administrative disclosure power on application and does not limit a civil court's authority to summon relevant assessment records in pending litigation, subject to any privilege claim. Confidentiality attached to assessment records prepared under the earlier regime survived repeal for protected periods: records governed by the 1922 Act remained subject to section 54, and records made before 1 April 1964 under the 1961 Act continued to enjoy section 137 protection. Records prepared after that date were not absolutely immune from production. A notification under section 138(2) applied only to its specified class of assessees and did not bar production of the summoned record. Case-Laws Income Tax Mon, 06 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8708