https://www.taxtmi.com/caselaws?id=49460 Section 54 of the Indian Income-tax Act, 1922 treated particulars in specified assessment records as confidential and barred a court from compelling a public servant to produce those records or give evidence about them, subject only to the Act's exceptions. That statutory embargo was not displaced by the fact that the documents were written by a third party, and the non obstante clause preserved the bar notwithstanding the Evidence Act. Section 94 of the Code of Criminal Procedure could not override that prohibition, so the letters remained protected from compelled production and the production order could not stand. 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 Section 54 of the Indian Income-tax Act, 1922 treated particulars in specified assessment records as confidential and barred a court from compelling a public servant to produce those records or give evidence about them, subject only to the Act's exceptions. That statutory embargo was not displaced by the fact that the documents were written by a third party, and the non obstante clause preserved the bar notwithstanding the Evidence Act. Section 94 of the Code of Criminal Procedure could not override that prohibition, so the letters remained protected from compelled production and the production order could not stand. Case-Laws Income Tax Wed, 13 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49460