https://www.taxtmi.com/caselaws?id=276898 A profit and loss statement and a net income statement filed with a return of income can qualify as public documents when they form part of the assessment record and relate to the acts of a public officer. Section 54 of the Indian Income-tax Act, 1922 regulates confidentiality of disclosure, but it does not by itself bar admissibility under the Evidence Act where the document is otherwise receivable. On that basis, certified copies of such filed statements may be proved as secondary evidence under Section 65(e), and public policy alone does not exclude a duly issued certified copy. en-us Mon, 15 Apr 1940 00:00:00 +0530 Tue, 20 Nov 2018 10:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276898 A profit and loss statement and a net income statement filed with a return of income can qualify as public documents when they form part of the assessment record and relate to the acts of a public officer. Section 54 of the Indian Income-tax Act, 1922 regulates confidentiality of disclosure, but it does not by itself bar admissibility under the Evidence Act where the document is otherwise receivable. On that basis, certified copies of such filed statements may be proved as secondary evidence under Section 65(e), and public policy alone does not exclude a duly issued certified copy. Case-Laws Income Tax Mon, 15 Apr 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276898