LAWS(PAT)-1957-4-6

SRIMATHI PANDEI Vs. BAHULAL SAH

Decided On April 26, 1957
PANDEI Appellant
V/S
BABULAL SAH Respondents

JUDGEMENT

(1.) THIS is an application against the order of the Court below holding that, under the provisions of Section 54 (1) of the Income-tax Act the papers, namely, the assessment orders and returns filed by the firm Jairamdas Sah Babulal, are confidential and, therefore, the Income-tax Officer should not be compelled to produce those papers in Court.

(2.) MR. Chatterji has submitted that the Court below was wrong in construing Section 54 (3) (m) of the Income-tax Act, and that, if properly construed, it should have been held that the papers needed by the petitioner were papers which are covered by the exception, namely, the exception mentioned in Sub-clause (m) of Clause 3. He has further argued that, the Income-tax Officer having chosen to give certified copies of certain documents, it does not lie in his mouth to refuse certified copies of the documents in question.