https://www.taxtmi.com/caselaws?id=9159 Confidentiality attached to income-tax assessment records for earlier assessment years remained protected despite the omission of section 137 of the Income-tax Act, 1961. The Orissa HC applied section 54 of the 1922 Act, section 137 of the 1961 Act, and section 6(c) of the General Clauses Act to hold that repeal or omission did not remove the existing bar on disclosure. The court also held that section 138 did not empower it to summon the records; it only enabled the tax authorities to decide disclosure in appropriate cases. Accordingly, a court summons for the records was without jurisdiction and the challenge succeeded. en-us Fri, 11 May 1973 00:00:00 +0530 Fri, 19 Jun 2009 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9159 Confidentiality attached to income-tax assessment records for earlier assessment years remained protected despite the omission of section 137 of the Income-tax Act, 1961. The Orissa HC applied section 54 of the 1922 Act, section 137 of the 1961 Act, and section 6(c) of the General Clauses Act to hold that repeal or omission did not remove the existing bar on disclosure. The court also held that section 138 did not empower it to summon the records; it only enabled the tax authorities to decide disclosure in appropriate cases. Accordingly, a court summons for the records was without jurisdiction and the challenge succeeded. Case-Laws Income Tax Fri, 11 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9159