https://www.taxtmi.com/caselaws?id=39816 A confidentiality provision governing income-tax assessment records was treated as creating a statutory privilege and corresponding obligation, so its repeal or omission did not destroy protection already attached to documents filed or assessment orders completed before 1 April 1964. Under section 6(c) of the General Clauses Act, 1897, that accrued protection survived unless later legislation showed a contrary intention. Records filed or produced on or before 31 March 1964 therefore remained immune from compulsory court production, while documents filed or produced after that date were no longer covered because the section 137 prohibition had been omitted. en-us Thu, 21 Mar 1974 00:00:00 +0530 Tue, 20 Apr 2010 13:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39816 A confidentiality provision governing income-tax assessment records was treated as creating a statutory privilege and corresponding obligation, so its repeal or omission did not destroy protection already attached to documents filed or assessment orders completed before 1 April 1964. Under section 6(c) of the General Clauses Act, 1897, that accrued protection survived unless later legislation showed a contrary intention. Records filed or produced on or before 31 March 1964 therefore remained immune from compulsory court production, while documents filed or produced after that date were no longer covered because the section 137 prohibition had been omitted. Case-Laws Income Tax Thu, 21 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39816