https://www.taxtmi.com/caselaws?id=276521 Certified copies of statements and orders from income-tax proceedings were treated as public documents, so secondary evidence of their contents was admissible under the Evidence Act. Section 54 of the Income-tax Act was read as requiring confidentiality from income-tax officials and preventing compulsory production by the court, but not as an absolute bar where the assessee waives confidentiality. The assessee had a right to inspect such records, and a representative of the estate could obtain certified copies. Late production alone was not a sufficient ground for rejection where the documents met an already pleaded case and did not alter the defence. en-us Fri, 24 Aug 1945 00:00:00 +0630 Tue, 13 Nov 2018 11:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276521 Certified copies of statements and orders from income-tax proceedings were treated as public documents, so secondary evidence of their contents was admissible under the Evidence Act. Section 54 of the Income-tax Act was read as requiring confidentiality from income-tax officials and preventing compulsory production by the court, but not as an absolute bar where the assessee waives confidentiality. The assessee had a right to inspect such records, and a representative of the estate could obtain certified copies. Late production alone was not a sufficient ground for rejection where the documents met an already pleaded case and did not alter the defence. Case-Laws Income Tax Fri, 24 Aug 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=276521