Court Upholds Decision: Disclosing Assessee Info u/s 138(1)(b) Not in Public Interest, Personal Disputes Cited.

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....Disclosure of information respecting assessee u/s 138(1)(b) - Since the authority in this case has categorically set out its satisfaction to the effect that furnishing of information is not in 'public interest', assigning reasons for the same, stating that the material sought for appears only to be for settlement of personal disputes between the parties, find no flaw in the order and no cause to interfere in the subjective satisfaction of the Officer. - HC....