9911796707
TMI Blog2003 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the respondent, as section 138 of the Act itself is not attracted in such cases. - - - - - Dated:- 9-10-2003 - Judge(s) : P. D. DINAKARAN. JUDGMENT P. D. DINAKARAN J. - The petitioner in the above writ petitions, claiming himself as a partner of Rajendra Silks, a partnership firm registered before the Registrar of Firms, Erode, sought for the certified copies of the profit and loss account of the said firm, filed by the managing partner before the respondent income-tax authorities, for three assessment years, viz., 1997-98, 1998-99 and 1999-2000, respectively, to substantiate his right in O. S. No. 454 of 2002 on the file of the Sub-Court, Erode, for declaration of the partnership firm. As the respondents refused to furnish th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 138: (b) Where a person makes an application to the Chief Commissioner or Commissioner in the prescribed form for any information relating to any assessee received or obtained by any income-tax authority in the performance of his functions under this Act, the Chief Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for and his decision in this behalf shall be final and shall not be called in question in any court of law. . . ." No doubt section 138(1)(b) provides that where a person makes an application to the respondent income-tax authority in the prescribed form for any information relating to any assessee, the authority concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars the respondents to furnish copies relating to the assessee except the same is required in the public interest. The provision of section 138 of the Act, in my considered opinion, is to maintain the secret of the income-tax of the assessee and any information relating to the returns of the assessee shall not be furnished to third parties. But, when the petitioner himself is competent to sign and verify the returns of the firm, in his capacity as an existing partner of the firm, he is entitled to a copy of the firm, in which case, the question of refusing to furnish copies of the firm on an alleged ground, viz., want of public interest, is no more available for the respondent, as section 138 of the Act itself is not attracted in such cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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