Disclosure of information respecting assessees

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.... body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in ^8[clause (n) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999)]; or (ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in....

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....[Principal Commissioner or] Commissioner] may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for ^7[****] and his decision in this behalf shall be final and shall not be called in question in any court of law.] (2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Centra....

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....ssment made either under this Act or the Indian Income-tax Act, 1922 (11 of 1922), on or after the 1st day of April, 1960, the Commissioner may, notwithstanding anything contained in section 137, if he is satisfied that there are no circumstances justifying its refusal, furnish or cause to be furnished the information asked for." 2. Substituted vide Section 28 of the Finance (No. 2) Act, 196....

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....essment made under this Act or the Indian Income-tax Act, 1922 (11 of 1922)" 4. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 5. Substituted vide Section 41 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "in respect of any assessment made under thi....