1992 (2) TMI 70

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....ing the order made on August 26, 1972, by the learned Subordinate Judge rejecting the claim of the petitioner for production of records pertaining to the years 1962-63 and 1963-64. The claim of privilege of the Department pertaining to other years was upheld by the impugned order and that part of the order is not under challenge in this petition. Learned counsel for the petitioner relying upon a F....

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.... The decision of the Full Bench was challenged by Dagi Ram Pindi Lall before the Supreme Court only to the limited extent in relation to the position of law relating to privilege after 1964 where the documents, records, etc., were filed by the assessee or a third party after April, 1964, in respect of the assessment years 1964-65 onwards. Messrs. Dagi Ram Pindi Lall and another were successful in ....