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Income Tax - Highlights / Catch Notes

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Disclosure of information respecting assessee u/s 138(1)(b) - ...

Case Laws     Income Tax

September 3, 2022

Disclosure of information respecting assessee u/s 138(1)(b) - Since the authority in this case has categorically set out its satisfaction to the effect that furnishing of information is not in 'public interest', assigning reasons for the same, stating that the material sought for appears only to be for settlement of personal disputes between the parties, find no flaw in the order and no cause to interfere in the subjective satisfaction of the Officer. - HC

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