https://www.taxtmi.com/caselaws?id=28559 After the repeal of section 137 of the Income-tax Act, 1961, the court's ordinary power to compel production of relevant evidence was not curtailed by section 138, which dealt only with disclosure by the Commissioner in public interest. The earlier confidentiality regime under the 1922 Act and the 1961 Act operated in different fields, and the court's authority in pending litigation continued to be governed by the Code of Civil Procedure and the Evidence Act, subject to judicial discretion and the prohibition against abuse of process. The court therefore could order production and admission of another assessee's income-tax return documents, and the objection to exhibiting them failed. en-us Wed, 27 Jan 1982 00:00:00 +0530 Tue, 23 Feb 2010 16:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28559 After the repeal of section 137 of the Income-tax Act, 1961, the court's ordinary power to compel production of relevant evidence was not curtailed by section 138, which dealt only with disclosure by the Commissioner in public interest. The earlier confidentiality regime under the 1922 Act and the 1961 Act operated in different fields, and the court's authority in pending litigation continued to be governed by the Code of Civil Procedure and the Evidence Act, subject to judicial discretion and the prohibition against abuse of process. The court therefore could order production and admission of another assessee's income-tax return documents, and the objection to exhibiting them failed. Case-Laws Income Tax Wed, 27 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28559