https://www.taxtmi.com/caselaws?id=276516 Certified copies of confidential income-tax assessment records are not admissible in evidence unless the person seeking them has a statutory right to inspect the originals. The Calcutta HC noted that assessment records were confidential under the Income-tax Act, intended to secure frank disclosure by assessees, and that a document's status as a public document does not give unrestricted access to it. Under the Evidence Act, a certified copy is admissible only where inspection of the original is legally available. On that basis, copies obtained from the department in proceedings between co-assessee partners were rightly rejected. en-us Mon, 05 Jun 1939 00:00:00 +0530 Tue, 13 Nov 2018 11:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276516 Certified copies of confidential income-tax assessment records are not admissible in evidence unless the person seeking them has a statutory right to inspect the originals. The Calcutta HC noted that assessment records were confidential under the Income-tax Act, intended to secure frank disclosure by assessees, and that a document's status as a public document does not give unrestricted access to it. Under the Evidence Act, a certified copy is admissible only where inspection of the original is legally available. On that basis, copies obtained from the department in proceedings between co-assessee partners were rightly rejected. Case-Laws Indian Laws Mon, 05 Jun 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276516