https://www.taxtmi.com/caselaws?id=415338 Search and seizure conducted under the Income-tax Act were treated as statutory proceedings, and the seized diary and related materials were covered by the Act's confidentiality framework. Section 138(2) was described as a non-obstante bar on furnishing information or documents to unauthorised persons, while Section 293 protected Government officers from proceedings for acts done in good faith under the Act. Because the police complaint, FIR and Section 91 CrPC notice were directed at acts performed during the income-tax search and sought disclosure of seized material, the proceedings were stated to be unsustainable and liable to be quashed against the assessee-side petitioners. en-us Thu, 25 Nov 2021 00:00:00 +0530 Thu, 28 Apr 2022 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415338 Search and seizure conducted under the Income-tax Act were treated as statutory proceedings, and the seized diary and related materials were covered by the Act's confidentiality framework. Section 138(2) was described as a non-obstante bar on furnishing information or documents to unauthorised persons, while Section 293 protected Government officers from proceedings for acts done in good faith under the Act. Because the police complaint, FIR and Section 91 CrPC notice were directed at acts performed during the income-tax search and sought disclosure of seized material, the proceedings were stated to be unsustainable and liable to be quashed against the assessee-side petitioners. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415338