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Section 137 of the Income-tax Act, 1961 - Disclosure of information prohibited - Subordinate Judge rejected claim of petitioner-Commissioner for production of records pertaining to years 1962-63 and 1963-64 - Whether following decision in Trilok Chand Jain v. Dagi Ram Pindi Lall [1974] 95 ITR 34, impugned order had to be set aside and claim of Commissioner had to be allowed - Held, yes FACTS The Subordinate Judge rejected the claim of the petitioner for production of records pertaining to the years 1962-63 and 1963-64. On writ : HELD Following the decision in Trilok Chand Jain v. Dagi Ram Pindi Lall [1974] 95 ITR 34, it was to be held that the impugned order rejecting the claim of privilege pertaining to the production of records for the years 1962-63 and 1963-64 had to be set aside and the claim of the petitioner-Commissioner had to be sustained. Note : Decision was in favour of petitioner. CASES REFERRED TO Trilok Chand Jain v. Dagi Ram Pindi Lall [1974] 95 ITR 34 (Delhi) [FB], and Dagi Ram Pindi Lall v. Trilok Chand Jain [1992] 194 ITR 228 (SC). B. Gupta and R.K. Chaufla for the Applicant. JUDGMENT Y.K. Sabharwal, J.-This petition under article 227 of the Constitution of India has been filed by the Commissioner of Income-tax challenging 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 Full Bench decision of this court dated December 14, 1973, on reference made in Suit No. 64 of 1969 in Trilok Chand Jain v. Dagi Ram Pindi Lall [1974] 95 ITR 34 , contends that the claim of privilege of the petitioner, the Commissioner of Income-tax, pertaining to the years 1962-63 and 1963-64, was liable to be allowed by the learned trial court. The Full Bench, while considering the position of law…

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