1972 (1) TMI 18

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....pposite party. The allegation of the plaintiff was that the defendant opposite party had a monthly income of over Rs. 25,000. The defendant alleged that his monthly income did not exceed Rs. 300. An application was filed on January 4, 1972, praying for issue of summons on the Income-tax Officer, Ward-A, Jamshedpur, requiring him to produce certain documents as mentioned in the application. This ap....

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....n 33 of the Act 5 of 1964. The result of the change brought about by Act 5 of 1964 in the Income-tax Act, 1961, is that section 137 of the Act is no longer on the statute book. Consequently, therefore, there cannot be any impediment in the way of the court in directing production of documents, which were filed before the income-tax authorities after the repeal which impediment was there when secti....

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....clause does not apply where a party wants the document for furtherance of private interest. Moreover, the mere fact that, in certain circumstances, the commissioner may grant copies of certain documents, cannot affect the jurisdiction of the court so far as its powers in respect of production of documents under the Civil Procedure Code are concerned. I may also point out that, if the interpretatio....