9911796707
TMI Blog1971 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... repealed - revision is, consequently, accepted to this extent that all the documents which related to the period after 1st April, 1964, can be summoned, but not those documents which related to the assessments which had been completed prior to the said date X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act of 1961 provides that the Central Government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the Official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such Matters relating to such class of assessees or except to such authorities as may be specified in the order. The result, consequently, is that instead of the general prohibition, as it was provided under section 54 of the Act of 1922 and under section 137 of the Act of 1961, the Central Government was empowered to enforce this prohibition in respect of specified types of assessees, with such exceptions as may be provided. Not only that, under clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961, which manifests an intention that the protection from, and prohibition of. disclosure of assessment records afforded by section 54 of the Income-tax Act, 1922, would not be applicable to assessments which had been completed before the 1st day of April, 1962, on which the Act of 1961 came into force." In Daulat Ram v. Som Nath, Khanna J, as he then was, also dealt with a similar matter. The position, therefore, boils down to this that all assessments, which had been completed prior to the repeal of section 137 of the Act of 1961, would be protected, in so far as they fall within the purview of section 54 of the Act of 1922 and section 137 of the Act of 1961, but there will be no prohibition against the summoning of such documents in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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