Power to disclose information in respect of assessee.

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..... ) any person, agency or authority engaged in any manner in the administration of this Code. (2) The Board, or any person specified by it by an order in this behalf, may furnish, or cause to be furnished, any information in respect of an assessee to any other person performing any functions under— (a) any law relating to the imposition of any tax, duty or cess, or to dealings in foreign currency; o .....

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..... any person any information relating to any assessee received or obtained by any income-tax authority in the performance of his functions under this Code, if— (a) the person makes an application to the Chief Commissioner or the Commissioner in the prescribed form; and (b) the Chief Commissioner or the Commissioner is satisfied that it is in the public interest so to do. (5) The decision of the Chi .....

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