https://www.taxtmi.com/caselaws?id=49460 The Supreme Court interpreted section 54(1) of the Indian Income-tax Act, 1922, in a case involving the confidentiality of documents in assessment proceedings. The court held that the prohibition under section 54 extends to documents produced by third parties and overrides the power of a criminal court under section 94 of the Code of Criminal Procedure. The court upheld the Commissioner of Income-tax's objections against document production, setting aside the orders of the High Court and the Presidency Magistrate, and dismissing the application for document production. The appeal was allowed in favor of the Commissioner of Income-tax. en-us Wed, 13 Dec 1961 00:00:00 +0530 Thu, 28 Aug 2014 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49460 The Supreme Court interpreted section 54(1) of the Indian Income-tax Act, 1922, in a case involving the confidentiality of documents in assessment proceedings. The court held that the prohibition under section 54 extends to documents produced by third parties and overrides the power of a criminal court under section 94 of the Code of Criminal Procedure. The court upheld the Commissioner of Income-tax's objections against document production, setting aside the orders of the High Court and the Presidency Magistrate, and dismissing the application for document production. The appeal was allowed in favor of the Commissioner of Income-tax. Case-Laws Income Tax Wed, 13 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49460