https://www.taxtmi.com/caselaws?id=13794 After deletion of section 137 of the Income-tax Act, 1961, with effect from 1 April 1964, and absent any notification under section 138(2), no statutory privilege barred a civil court from summoning income-tax records in a pending suit. The court treated the defendant's post-1 April 1964 income-tax and wealth-tax returns as material to assess the parties' financial position and the disputed ownership of the suit properties, and held that production could be directed. On revision under section 115 of the Code of Civil Procedure, interference was refused because no failure of justice, irreparable injury, or jurisdictional error was shown. en-us Fri, 20 Feb 1998 00:00:00 +0530 Thu, 02 Jul 2009 18:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13794 After deletion of section 137 of the Income-tax Act, 1961, with effect from 1 April 1964, and absent any notification under section 138(2), no statutory privilege barred a civil court from summoning income-tax records in a pending suit. The court treated the defendant's post-1 April 1964 income-tax and wealth-tax returns as material to assess the parties' financial position and the disputed ownership of the suit properties, and held that production could be directed. On revision under section 115 of the Code of Civil Procedure, interference was refused because no failure of justice, irreparable injury, or jurisdictional error was shown. Case-Laws Income Tax Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13794