https://www.taxtmi.com/caselaws?id=439369 A third party's intra-court appeal was maintainable where the impugned writ order had direct effect on him, even though he was not a writ petitioner. Standard-format notices under Section 160 CrPC seeking client-related information from advocates were impermissible because attorney-client communications remain privileged, and investigative directions in tax fraud matters must be implemented through lawful, assessee-specific scrutiny rather than blanket assumptions. The notices were quashed, and the authorities were required to proceed only on the basis of proper assessment and lawfully established criminal elements. en-us Wed, 14 Jun 2023 00:00:00 +0530 Fri, 09 Jan 2026 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439369 A third party's intra-court appeal was maintainable where the impugned writ order had direct effect on him, even though he was not a writ petitioner. Standard-format notices under Section 160 CrPC seeking client-related information from advocates were impermissible because attorney-client communications remain privileged, and investigative directions in tax fraud matters must be implemented through lawful, assessee-specific scrutiny rather than blanket assumptions. The notices were quashed, and the authorities were required to proceed only on the basis of proper assessment and lawfully established criminal elements. Case-Laws GST Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439369