1965 (10) TMI 3

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....ave been, executed by their father, for sending for a statement made by the plaintiff's mother to an Income-tax Officer and the original statement of the deceased husband of the 1st defendant to that officer. The defendants denied execution of the promissory note by their father and also pleaded that it was not supported by consideration. The statements before the Income-tax Officer above referred....

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....prohibition against a person disclosing the particulars of any statement which he himself had made in assessment proceedings. That does not justify the construction that if the person who made the statement is willing to disclose it, that will enable the court or the public servant to summon for or disclose the statement. Liberty given by sub-section (5) to the maker is not liberty extended to the....

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....t sub-section. It says : " Nothing in this section shall be construed as prohibiting the voluntary disclosure of any particulars referred to in sub-section (1)... " The voluntary disclosure by the person who made the statement is not prohibited by any other sub-sections of section 137. Lest anyone of them may be construed that prohibition may extend to voluntary disclosure by the person who ....

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.... urged that the court below should have allowed the application under section 137(3)(xxi). Obviously this provision will have no application. That sub-section (3) enumerates certain exceptions relating to disclosures and disclosure of so much of such particulars to any person as is evidence of the fact that any property does not belong to the assessee, but belongs to such person, is not prohibited....