https://www.taxtmi.com/caselaws?id=276897 Certified copies of income-tax returns, assessment orders and related departmental records were unavailable to a person other than the assessee because the right to obtain a certified copy under the Evidence Act depended on a pre-existing right of inspection. Section 54(1) of the Indian Income-tax Act, 1922 rendered such records confidential as between the assessee and the Department and barred disclosure except as authorised by that Act. An assessee could waive the protection and rely on his own return, but a stranger could not compel indirect disclosure through certified copies. Authorities allowing admissibility were distinguished as cases where the maker or an entitled person sought production. en-us Thu, 28 Nov 1957 00:00:00 +0530 Tue, 20 Nov 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276897 Certified copies of income-tax returns, assessment orders and related departmental records were unavailable to a person other than the assessee because the right to obtain a certified copy under the Evidence Act depended on a pre-existing right of inspection. Section 54(1) of the Indian Income-tax Act, 1922 rendered such records confidential as between the assessee and the Department and barred disclosure except as authorised by that Act. An assessee could waive the protection and rely on his own return, but a stranger could not compel indirect disclosure through certified copies. Authorities allowing admissibility were distinguished as cases where the maker or an entitled person sought production. Case-Laws Income Tax Thu, 28 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276897