Law:

Section:

Section 137 of the Income-tax Act, 1961, read with 54 of the Indian Income-tax Act, 1922 - Disclosure of information - Prohibition to - Assessment years 1954-55 to 1964-65 - Whether, notwithstanding repeal of section 137 protection available in regard to documents produced for assessment years relating to period previous to repeal would still be available - Held, yes FACTS The plaintiff-opposite party had sued for recovery of arrears of rent and other ancillary reliefs against the defendant-petitioner. In the suit an application was made to call for the assessment-records including the trading account, profit and loss statements, balance-sheets, etc., of the defendant from the ITO for the assessment years 1954-55 to 1964-65 and for certain reports relating to registration records of the defendant and some other concerns. The defendant objected to the prayer for production of accounts on the ground that under the 1961 Act there was a bar against the disclosure of information and as such the court was not competent to issue orders calling for the records. The Trial Judge however, allowed the prayer of the plaintiff in relation to the income-tax documents. On revision petition: HELD Even though section 137 of the 1961 Act was repealed, the protection available under section 54 of the 1922 Act or section 137 of the 1961 Act would still be available in regard to documents produced for the assessment years relating to the period previous to the repeal. No contrary intention is indicated in the repealing provision (section 32 of the Finance Act, 1964) and, therefore, under section 6 of the General Clauses Act, protection would still extend notwithstanding the repeal. Therefore, in regard to the documents called for relating to the assessment years 1954-55 to 1964-65, the provisions of section 54 of the 1922 Act and the provisions of section 137 of the 1961 Act were applicable. In view of the bar provided in the respective provisions of the statutes the impugned order could not have been made. Note : The case was decided in favour of petitioner. Decision in favour of assessee. CASES REFERRED TO Ramakrishna Mudaliar v. Mrs. Rajabu Fathima Bukari [1965] 58 ITR 288…

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