https://www.taxtmi.com/caselaws?id=38928 Section 54 of the Indian Income-tax Act, 1922 bars disclosure by income-tax officials and prevents compulsion to produce confidential departmental records, but it does not exclude a certified copy of an income-tax return or a statement when produced by the assessee or a person claiming through him. Such documents, if produced by the maker or representative-in-interest, are admissible in evidence and may be used for cross-examination. A prior authority was distinguished because it concerned compelling the department to produce records, not production by the assessee himself. The objection under section 54 therefore failed, and the documents were treated as admissible. en-us Thu, 04 Dec 1975 00:00:00 +0530 Sat, 10 Apr 2010 13:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38928 Section 54 of the Indian Income-tax Act, 1922 bars disclosure by income-tax officials and prevents compulsion to produce confidential departmental records, but it does not exclude a certified copy of an income-tax return or a statement when produced by the assessee or a person claiming through him. Such documents, if produced by the maker or representative-in-interest, are admissible in evidence and may be used for cross-examination. A prior authority was distinguished because it concerned compelling the department to produce records, not production by the assessee himself. The objection under section 54 therefore failed, and the documents were treated as admissible. Case-Laws Income Tax Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38928