The circumstances under which these questions arose, briefly put, are as follows The plaintiff, Trilok Chand Jain, instituted a suit for recovery of Rs.
The Income tax officer to whom the summons were issued, sent the record in a sealed companyer through an Inspector along with a letter, dated November 1,1972, claiming that the said record was privileged under Section 137 of the 1961 Act.
1,39,722.86 against the defendants, M s. Dagi Ram Pindi Lal and Smt.
The plaintiff also applied for and obtained summons requiring the Income tax Officer to produce the Income tax record relating to M s Borizeon Industrial Products P Ltd. and Bishamber Nath Kaul.
Budh Wanti Gulati, w o Shri Pindi Lal Gulati, the appellants herein.
What is the position of law relating to privilege after 1964 ?
From the judgment and Order dated 14.12.1973 of the Delhi High Court in suit No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
64 of 1969.
During the companyrse of proceedings in the suit, when evidence was being recorded, the plaintiff obtained summons from the companyrt requiring the Income Tax Department to produce in the companyrt records relating to the Income Tax Assessment of the defendants, M s. Dagi Ram Pindi Lal, for the assessment years 1964 65 to 1971 72.
1360 of 1974.
K. Puri and Mrs. Urmila Sirur for the Respondents.
That record was also sent by the Income Tax Officer in a sealed companyer alongwith a letter in which it was submitted that numberdisclosure of information regarding income tax pertaining to an income tax assessee companyld be made.
64/69, delivered in a reference made by a learned Single Judge for opinion of the Full Bench.
Ms. Suruchi Agarwal and T.V.S.N. Chari for the Appellants.
A.S.ANAND,J. This appeal, by special leave, is directed against the judgment of the Full Bench of the Delhi High Court, dated 14.12.1973 in Suit No.
The following three questions were referred to and companysidered by the Full Bench What is the position of law relating to privilege prior to 1964?
The Judgment of the Court was delivered by DR.
and What is the effect of the production of certified companyies relating to income tax assessment records, and how far certified companyies can be admitted in evidence ?
