https://www.taxtmi.com/caselaws?id=39446 Privilege over unpublished official records can be sustained only if asserted by the proper departmental head and supported by an affidavit showing application of mind to each document and a permissible explanation of how disclosure would harm public interest. The Commissioner of Income-tax was not accepted as the proper departmental head for this purpose, and his affidavit dealt with two files as a whole without individual consideration of the documents. On inspection, the records did not contain material justifying withholding on privilege grounds. The court also rejected reliance on clubbing assessee records or on a general statutory discretion to deny material to a person otherwise entitled to it, and disallowed the privilege claim. en-us Tue, 15 Jul 1975 00:00:00 +0530 Fri, 16 Apr 2010 15:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39446 Privilege over unpublished official records can be sustained only if asserted by the proper departmental head and supported by an affidavit showing application of mind to each document and a permissible explanation of how disclosure would harm public interest. The Commissioner of Income-tax was not accepted as the proper departmental head for this purpose, and his affidavit dealt with two files as a whole without individual consideration of the documents. On inspection, the records did not contain material justifying withholding on privilege grounds. The court also rejected reliance on clubbing assessee records or on a general statutory discretion to deny material to a person otherwise entitled to it, and disallowed the privilege claim. Case-Laws Income Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39446