https://www.taxtmi.com/caselaws?id=9062 Income-tax confidentiality attached to records filed under the earlier statutory regime was treated as an accrued right and corresponding obligation preserved by the saving clause, so protection survived repeal unless later legislation clearly showed a contrary intention. For records filed during the period when the 1961 Act still contained confidentiality provisions, that protection also continued despite later omission or amendment. For later records, the court's summons power remained subject to the special disclosure scheme: disclosure depended on the Commissioner's statutory public-interest decision, which was controlling and could not be overridden by the court's general power to compel production. en-us Fri, 14 Dec 1973 00:00:00 +0530 Fri, 19 Jun 2009 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9062 Income-tax confidentiality attached to records filed under the earlier statutory regime was treated as an accrued right and corresponding obligation preserved by the saving clause, so protection survived repeal unless later legislation clearly showed a contrary intention. For records filed during the period when the 1961 Act still contained confidentiality provisions, that protection also continued despite later omission or amendment. For later records, the court's summons power remained subject to the special disclosure scheme: disclosure depended on the Commissioner's statutory public-interest decision, which was controlling and could not be overridden by the court's general power to compel production. Case-Laws Income Tax Fri, 14 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9062