Law: Income Tax Act, 1922

Section: 54

Section 137 of the Income-tax Act, 1961 [Corresponding to section 54 of the Indian Income-tax Act, 1922] - Offences and prosecution - Disclosure of information prohibited - Second respondent filed suit against petitioner claiming ownership of certain property - During course of assessment proceedings both respondent and petitioner had made certain statements and respondent had admitted that property did not belong to him - Petitioner applied for certified copies of statements so made under section 137 of 1961 Act - ITO refused to grant copy of statement made by second respondent on ground that section 54 of 1922 Act prohibited grant of such copy - Whether whatever right might have existed in assessee in securing non-disclosure of statement made by him under repealed Act, in so far as statements of nature mentioned in section 137(3)(xxi) of 1961 Act are concerned, legislature did liberate such statements from prohibition against non-disclosure - Held, yes - Whether, therefore, notwithstanding that statement was made in proceedings under old Act, its disclosure was permitted under new Act - Held, yes - Whether, however, since suit filed by second respondent had been dismissed and no circumstances necessitating production of certified copy of statement before Civil Court now existed, writ petition was to be dismissed - Held, yes FACTS The second respondent filed a suit against the petitioner-claiming ownership of certain property. In the course of the assessment proceedings of the second respondent, certain statements were made both by the petitioner and the second respondent. It was stated by the petitioner that the second respondent in these income-tax proceedings admitted that the property did not belong to him. In these proceedings, the petitioner claimed that the statement made by the second respondent was necessary for being marked in evidence of the trial of the suit and accordingly applied under section 137 of the 1961 Act, for grant of copies of his own deposition as well as that of the second respondent. The ITO granted copy of the petitioner's own deposition, but he refused to grant a copy of the statement made by the second respondent on the ground…

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