https://www.taxtmi.com/caselaws?id=9062 The court held that prior to 1964, documents filed before April 1, 1962, in income tax proceedings were confidential and courts were prohibited from requiring their production. After 1964, confidentiality provisions changed, allowing courts to summon documents, subject to the Commissioner of Income-tax's decision on public interest. Admissibility of certified copies depended on specific circumstances. The court emphasized that the effect of certified copies in evidence should be determined on a case-by-case basis, considering factors such as filing date and relevant assessment year. 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 The court held that prior to 1964, documents filed before April 1, 1962, in income tax proceedings were confidential and courts were prohibited from requiring their production. After 1964, confidentiality provisions changed, allowing courts to summon documents, subject to the Commissioner of Income-tax's decision on public interest. Admissibility of certified copies depended on specific circumstances. The court emphasized that the effect of certified copies in evidence should be determined on a case-by-case basis, considering factors such as filing date and relevant assessment year. Case-Laws Income Tax Fri, 14 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9062