https://www.taxtmi.com/caselaws?id=29261 A special quasi-judicial Rent Controller conducting an enquiry and hearing parties has by necessary implication the powers needed to make that jurisdiction effective, including summoning a witness and requiring production of documents when their evidence is essential. Section 138 of the Income-tax Act, 1961 does not create a general privilege protecting income-tax returns from disclosure in such proceedings; its protection is confined to the statutory situations specified in the provision, and objection to disclosure may be raised by the officer when called. The challenge to the summons therefore failed and the writ petition was rejected with costs. en-us Fri, 31 Aug 1979 00:00:00 +0530 Thu, 11 Mar 2010 17:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29261 A special quasi-judicial Rent Controller conducting an enquiry and hearing parties has by necessary implication the powers needed to make that jurisdiction effective, including summoning a witness and requiring production of documents when their evidence is essential. Section 138 of the Income-tax Act, 1961 does not create a general privilege protecting income-tax returns from disclosure in such proceedings; its protection is confined to the statutory situations specified in the provision, and objection to disclosure may be raised by the officer when called. The challenge to the summons therefore failed and the writ petition was rejected with costs. Case-Laws Income Tax Fri, 31 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29261