NDLI: Dagi Ram Pindi Lal and Anr Vs. Trilok Chand Jain and Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act Repeal
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961) Indian Income-tax Act, 1922 (11 of 1922)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1922-Section 54 and Section 137 of the Income Tax Act, 1961-Repeal of 1922 Act and omission of Section 137-- Jurisdiction of Courts to call for the record-Scope of. Income Tax Act, 196.1-Section 138( 1 )(b )-Scope and application of-Jurisdiction and powers of Commissioner of Income Tax under- Scope of-court's order for Production of Record--Commissioner cannot refuse-Omission of Section 137--Legislative intention. Income Tax Act, 1961-Sections 138( I)(b ), 137 read with section 6 General Clauses Act-Repeal of any Enactment-Effect-mission of Section 137-court's order for production of record-Ban on Court's jurisdiction whether continues.Income Tax Act, 1961-Sections 137, 138( l)(b )-Repeal of Section 137-Documents relating to assessment proceedings for 1964-65 on- E wards-Filed ·before the authority after 1.4.1964 by assessee--whether Court can summon. The Plaintiff·respondent instituted a suit for recovery of. Rs. 1,39,72~.86 against the defendants-appellants. When evidence was being recorded in the suit proceedings, the plaintiff obtained summons from the court requiring the Income Tax Department to produce in the court records relating to the income tax assessment of the defendants for the assessment years 1964-65 to 1971-72. The Income Tax Officer produced the record in a sealed cover. The plaintiff also obtained summons requiring the Income Tax Officer to produce the income tax record relating to two other assessees, which was produced in the Court by the Department in a sealed cover with a submission that no disclosure of information regarding income tax pertaining to an income tax assessee could be made. The plaintiffs in the meanwhile filed in the court a number of certified copies of the accounts of the defendants, which he had obtained from the Income-Tax authorities and sought permission of the Court to tender the certified copies in evidence. Before a Single Judge of the High Court on the question of privilege as claimed by the Income Tax Department, arguments were addressed by the parties. The following three questions were referred to the· Full Benchi. What is the position of law relating to privilege prior to 1964 ? ii. What is the position of law relating to privilege after 1964? and iii. What is the effect of the production of certified copies relating to income-tax assessment records, and how far certified copies can be admitted in evidence ? The Full Bench answered the first and second questions sustaining the claim of the privilege by the Income Tax Department and the Full Bench did not express any opinion on the third question. Against the judgment of the Full Bench of the High Court, appeal was filed by special leave. The controversy before this Court was confined to the finding of the High Court relating to the claim of privilege for the production of documents which were filed after the repeal of Section 137, with effect from 1.4.1964 in respect of assessment years 1964-65 onwards. The appellants (defendants) contended that after the repeal of Section 137 of the Income Tax Act, 1961 by the Finance Act, 1964 there was no longer any impediment left in the way of a civil court to summon the production of documents filed by an assessee during the assessment proceedings before an Income-Tax Officer after 1.4.1964 in respect of assessment years 1964-65 onwards, and that the finality attached to an order of the Commissioner with regard to claim of privilege under Section 138(l)(b) had no relationship to the power of the court to summon that record.
Judge	Honble Dr. Justice A.S. Anand
Neutral Citation	1992 INSC 37
Petitioner	Dagi Ram Pindi Lal And Anr
Respondent	Trilok Chand Jain And Ors.
SCR	[1992] 1 S.C.R. 545
Judgement Date	1992-02-04
Case Number	1360

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Dagi Ram Pindi Lal and Anr Vs. Trilok Chand Jain and Ors.

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Dagi Ram Pindi Lal and Anr Vs. Trilok Chand Jain and Ors.

Dagi Ram Pindi Lal and Anr Vs. Trilok Chand Jain and Ors.

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