INCOME TAX OFFICER Vs. MUNSIF HAMIRPUR

JUDGEMENT

(1.) THE point raised in this petition under articles 226 and 227 of the Constitution is whether a certain entry in a document is privileged under section 54 of the Income-tax Act.

(2.) MR. R.R. Misra appearing for Sita Ram, respondent No. 4, contended that, although the document in question is in the custody of the Income-tax Officer, the entry in question had nothing to do with the assessment proceeding. Reliance was placed upon Official Assignee of Bombay v. Mustafa Murtaza. In that case it was held by Bhagwati J. that it is futile to urge that once a book of account or a set of books of account are physically produced before the Income-tax Officer by the assessee, the whole contents of these books of account are produced by the assessee before the Income-tax Officer under the provisions of the Act. It is only those accounts and entries in the books of account which are in the course of the investigation produced in the sense that they are communicated by the assessee to the Income-tax Officer and brought to his notice that would really come within the ban of section 54 of the Act. The other entries in the books of account which are no doubt contained in the books of account but which have no reference whatever to the investigation of a particular case by the Income-tax Officer would not come within this ban.