https://www.taxtmi.com/caselaws?id=9025 Section 138 of the Income-tax Act, 1961 regulates disclosure by tax authorities but does not curtail a civil court's independent power under the Code of Civil Procedure to summon assessment returns and statements for the post-1 April 1964 period, so production could be directed subject to any officer's privilege to object. An order made in estate duty proceedings is not an account, statement or document given, produced or obtained within section 80 of the Estate Duty Act's confidentiality scheme, so it is not protected from summons. The governing principle is that tax confidentiality provisions must be construed strictly and do not impliedly displace ordinary civil court procedure absent clear statutory language. en-us Fri, 02 Mar 1973 00:00:00 +0530 Thu, 18 Jun 2009 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9025 Section 138 of the Income-tax Act, 1961 regulates disclosure by tax authorities but does not curtail a civil court's independent power under the Code of Civil Procedure to summon assessment returns and statements for the post-1 April 1964 period, so production could be directed subject to any officer's privilege to object. An order made in estate duty proceedings is not an account, statement or document given, produced or obtained within section 80 of the Estate Duty Act's confidentiality scheme, so it is not protected from summons. The governing principle is that tax confidentiality provisions must be construed strictly and do not impliedly displace ordinary civil court procedure absent clear statutory language. Case-Laws Income Tax Fri, 02 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9025