https://www.taxtmi.com/caselaws?id=26155 Returns, accounts, documents and assessment records under the Agricultural Income-tax Act are treated as confidential, and section 54 bars disclosure except where an express statutory exception applies. A co-owner who was not the assessee could not invoke section 54(3) to obtain certified copies of the returns, because the requested disclosure did not fall within the permitted exceptions. The statutory confidentiality bar was therefore applied according to its plain language, and the refusal to supply the returns was upheld as consistent with the scheme governing confidential tax records. en-us Thu, 07 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 12:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26155 Returns, accounts, documents and assessment records under the Agricultural Income-tax Act are treated as confidential, and section 54 bars disclosure except where an express statutory exception applies. A co-owner who was not the assessee could not invoke section 54(3) to obtain certified copies of the returns, because the requested disclosure did not fall within the permitted exceptions. The statutory confidentiality bar was therefore applied according to its plain language, and the refusal to supply the returns was upheld as consistent with the scheme governing confidential tax records. Case-Laws Income Tax Thu, 07 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26155