https://www.taxtmi.com/caselaws?id=11217 The secrecy bar under the Voluntary Disclosure of Income and Wealth Act, 1976 protects the declaration itself and evidence intrinsically connected with it, but not independent material in a covering letter that merely forwards the declaration. The annexure and attachment containing disclosure particulars were protected, while the letter's separate admission that the witness was a partner in the firm fell outside the statutory protection. Section 11, which prevents use of a declaration in evidence for penalty or prosecution purposes, did not extend to the independent contents of the covering letter. The objection to production was therefore overruled, and the letter was held producible without the annexure and attachment. en-us Fri, 26 Sep 2003 00:00:00 +0530 Sun, 02 Aug 2009 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11217 The secrecy bar under the Voluntary Disclosure of Income and Wealth Act, 1976 protects the declaration itself and evidence intrinsically connected with it, but not independent material in a covering letter that merely forwards the declaration. The annexure and attachment containing disclosure particulars were protected, while the letter's separate admission that the witness was a partner in the firm fell outside the statutory protection. Section 11, which prevents use of a declaration in evidence for penalty or prosecution purposes, did not extend to the independent contents of the covering letter. The objection to production was therefore overruled, and the letter was held producible without the annexure and attachment. Case-Laws Income Tax Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11217