https://www.taxtmi.com/caselaws?id=775056 The Telangana HC dismissed a writ petition seeking disclosure of information obtained during income tax search and seizure operations under Section 138(1)(b) of the Income Tax Act. The petitioner, claiming to be a sleeping partner holding 20% shares in a firm, sought the information for use as defense in private arbitration proceedings against other partners. The HC held that the information was sought for personal gains and vested interests rather than public cause or interest. The court ruled that such information cannot be released to settle private disputes, as the Act and rules are silent on providing third-party information. The HC clarified that the petitioner would only be entitled to such information if the income tax department uses it to prosecute him, which had not occurred in this case. en-us Mon, 14 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775056 The Telangana HC dismissed a writ petition seeking disclosure of information obtained during income tax search and seizure operations under Section 138(1)(b) of the Income Tax Act. The petitioner, claiming to be a sleeping partner holding 20% shares in a firm, sought the information for use as defense in private arbitration proceedings against other partners. The HC held that the information was sought for personal gains and vested interests rather than public cause or interest. The court ruled that such information cannot be released to settle private disputes, as the Act and rules are silent on providing third-party information. The HC clarified that the petitioner would only be entitled to such information if the income tax department uses it to prosecute him, which had not occurred in this case. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775056