Supreme Court · 1971 INSC 1 · Decided 1 January 1971

Tulsiram Sanganaria & ANR. v. Shrimati Anni Rai & ORS.

Court: Supreme Court of India
Citation: 1971 INSC 1 · [1971] 3 S.C.R. 310
Case number: CIVIL APPEAL No. 1001/1965
Decided: 1 January 1971
Bench: J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
Case type: Civil
Acts & sections cited: Evidence Act Section 64; Income Tax Act Section 54

Headnote

Income-tax Acl (11 of 1922), s. 54-Production of assessment order hy assessee or his representative-If admissible in evidence. A B Section 54 of the Income-tax Act, 1922, created a complete bar to the production by officials and other servants of the Inc(\me-tax Depart ment of the documents himself pioduces a copy of tl_ie income- tax assessment order in any legal proceeding the order would be admissi- C ble in evidence. (311 H; 312 G-H; 31 B Al ' Emperor v. Osman Chotani, (1942) 10 I.T.R. 429, Suraj Narain v. Seth Jhabhu LG/ & Ors., ( 1945) 13 I.T.R. 13 and

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