https://www.taxtmi.com/caselaws?id=39407 Income-tax assessment records filed up to 1 April 1964 remained confidential and immune from compulsory production, because the statutory prohibition under the 1922 Act and section 137 of the 1961 Act was not retrospectively displaced by the later omission of section 137; section 6(c) of the General Clauses Act did not apply to an omission. For records relating to later years, once the express embargo on court summons was removed, a civil court could call for the records under the Evidence Act where judicial discretion justified it. Originals produced by the department were admissible as public documents under section 74 without further formal proof. en-us Tue, 15 Jul 1975 00:00:00 +0530 Fri, 16 Apr 2010 12:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39407 Income-tax assessment records filed up to 1 April 1964 remained confidential and immune from compulsory production, because the statutory prohibition under the 1922 Act and section 137 of the 1961 Act was not retrospectively displaced by the later omission of section 137; section 6(c) of the General Clauses Act did not apply to an omission. For records relating to later years, once the express embargo on court summons was removed, a civil court could call for the records under the Evidence Act where judicial discretion justified it. Originals produced by the department were admissible as public documents under section 74 without further formal proof. Case-Laws Income Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39407