https://www.taxtmi.com/caselaws?id=12082 A civil court may call for relevant income-tax records from the tax department when they are material to the dispute, and section 138(1)(b) of the Income-tax Act does not by itself bar such summons. Any claim of privilege under the Indian Evidence Act must be examined by the court when specifically raised, and the mere custody of records with the revenue authorities is not enough to refuse production. By contrast, documents available from the Sub-Registrar's office need not be compulsorily summoned where certified copies can be obtained and filed by the party. en-us Fri, 05 Jul 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12082 A civil court may call for relevant income-tax records from the tax department when they are material to the dispute, and section 138(1)(b) of the Income-tax Act does not by itself bar such summons. Any claim of privilege under the Indian Evidence Act must be examined by the court when specifically raised, and the mere custody of records with the revenue authorities is not enough to refuse production. By contrast, documents available from the Sub-Registrar's office need not be compulsorily summoned where certified copies can be obtained and filed by the party. Case-Laws Income Tax Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12082