Law:

Section:

Section 138 of the Income-tax Act, 1961, read with article 227 of the Constitution of India - Information respecting assessee, disclosure of - Petition filed to summon assessment record of first respondent-firm which Commissioner had earlier declined to furnish on ground of not being in public interest, was dismissed by trial court observing that Court could not summon said documents once Commissioner declined to provide them on ground of public interest and also on ground that sufficient evidence had been adduced by both parties - Whether in view of observations of trial court and facts that trial court had exercised its discretion in refusing to summon those documents, there was no error on face of record committed by trial court warranting interference in exercise of supervisory jurisdiction of Court under article 227 - Held, yes FACTS The petitioner filed a petition to summon the profit and loss account for the year ending 31-3-1996, the balance sheet as on 31-3-1996 and 31-3-1998 of the first respondent-firm and also the document showing the computation of total income and acknowledgement of K, the partner of firm for the assessment year commencing on 1-4-1995. The petitioner had filed an application for certified copies of the abovementioned documents before the Commissioner but the Commissioner declined to furnish the same on 29-10-2001, on the ground that it was not in the public interest. The petitioner submitted that the certified copies of the documents for which it had made an application were having direct bearing on the question involved in the case. It was stated in the petition before the trial court that earlier it filed an I.A. calling for the documents mentioned above and the trial court dismissed the said I.A. on 5-9-2001, observing that the petitioner could obtain certified copies of the income-tax returns for the relevant period and declined to issue summon to call for the original records. Questioning the said refusal order of the Commissioner for issuing certified copies of those documents, the petitioner filed an application before the Fourth Addl. Rent Controller, Hyderabad, to summon the documents mentioned above. The trial court…

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