https://www.taxtmi.com/caselaws?id=276517 Certified copies of an income-tax return and accompanying profit and loss statement may be admissible in evidence if they form part of the assessment record and qualify as public documents under Section 74 of the Evidence Act. Section 54 of the Income-tax Act protects confidentiality of income-tax particulars and restricts compelled disclosure by public servants, but it does not prevent the assessee from obtaining or producing copies of his own assessment documents where otherwise admissible. Once treated as public documents, certified copies are admissible under Sections 65(e) and 77, so such records cannot be excluded merely because they arise from income-tax proceedings. en-us Tue, 30 Apr 1940 00:00:00 +0530 Tue, 13 Nov 2018 11:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276517 Certified copies of an income-tax return and accompanying profit and loss statement may be admissible in evidence if they form part of the assessment record and qualify as public documents under Section 74 of the Evidence Act. Section 54 of the Income-tax Act protects confidentiality of income-tax particulars and restricts compelled disclosure by public servants, but it does not prevent the assessee from obtaining or producing copies of his own assessment documents where otherwise admissible. Once treated as public documents, certified copies are admissible under Sections 65(e) and 77, so such records cannot be excluded merely because they arise from income-tax proceedings. Case-Laws Indian Laws Tue, 30 Apr 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276517