https://www.taxtmi.com/caselaws?id=37040 Confidential income-tax assessment records filed or produced while section 137 of the Income-tax Act, 1961 was in force retained their protected status after its omission. Section 54 of the 1922 Act and section 137 treated such records as confidential and barred disclosure by public servants. Applying section 6(c) of the General Clauses Act, the protection attached to documents already covered by the repealed provision continued unless later legislation clearly showed a contrary intention. The later amendment to section 138, which only allowed disclosure subject to the Commissioner's control, was insufficient to remove that existing privilege or to compel production and admission in evidence. en-us Tue, 15 Jan 1980 00:00:00 +0530 Fri, 26 Mar 2010 11:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37040 Confidential income-tax assessment records filed or produced while section 137 of the Income-tax Act, 1961 was in force retained their protected status after its omission. Section 54 of the 1922 Act and section 137 treated such records as confidential and barred disclosure by public servants. Applying section 6(c) of the General Clauses Act, the protection attached to documents already covered by the repealed provision continued unless later legislation clearly showed a contrary intention. The later amendment to section 138, which only allowed disclosure subject to the Commissioner's control, was insufficient to remove that existing privilege or to compel production and admission in evidence. Case-Laws Income Tax Tue, 15 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37040