2003 (10) TMI 45

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....s right in O. S. No. 454 of 2002 on the file of the Sub-Court, Erode, for declaration of the partnership firm. As the respondents refused to furnish the same, the petitioner has preferred the above writ petitions for issue of a writ of mandamus directing the respondents to issue him the certified copies of the profit and loss account of Rajendra Silks which forms an integral part of the balance-sheet for the assessment years 1997-98, 1998-99 and 1999-2000, respectively. Learned counsel appearing for the respondents contends that; (a) the petitioner is not an existing partner; (b) the petitioner has not applied for certified copies of the profit and loss account in the prescribed form, viz., in Form No. 46, and in any event, the petitione....

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....n makes an application to the respondent income-tax authority in the prescribed form for any information relating to any assessee, the authority concerned, if he is satisfied that it is in the public interest so to do, may cause to be furnished the information asked for and such of his decision shall be final and the same shall not be called in question in any court of law. In my considered opinion, the said provision is not at all attracted to the facts and circumstances of the case, since the petitioner continues to be a partner of the firm. In this connection, reference to section 140(cc) would be relevant, which reads as under. "Section 140: The return under section 139 shall be signed and verified -. . . (cc) in the case of....