1984 (5) TMI 23

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inancial Corporation, is a contending party in a reference under s. 30 of the Land Acquisition Act, 1894, pending before the Additional District judge, Gurgaon. To further her case, she required production of tax assessment files pertaining to some back assessment years relating to M/s. Sabrose Financial Corporation and for that purpose, a direction by the court to the concerned ITO. This was oppo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aggrieved petitioner has approached this court. As is plain, a privilege has specifically been claimed under s. 138(2) of the aforesaid Act which is in the following terms: "s. 138. (2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices and usages customary or any other relevant factors, b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing that it must keep regard of the practices and usages customary or any other relevant factors while making such order. In other words, the provision envisages the Central Government to be alive to the needs of the time which may require furnishing or withholding of any information or document pertaining to a particular class of assessees or from a particular class of authorities. Unless and unt....