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Pentakota Surya Appa Rao and ors. Vs. Pentakota Seethayamma and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137 and 138; Evidence Act, 1872 - 74(1); Finance Act, 1964; General Clauses Act - Sections 6

Reported in : [1976]103ITR222(AP)

departure was made by : Parliament from the provisions of Sections 137 and 138. By and under the Finance Act, 1964, Section 137 was omitted and Section 138 was substituted by a new section. The newly recast Section 138 is … who appeared for the petitioners, has argued that though Section 137 of the Income-tax Act, 1961, which replaced Section 54 of the Indian Income-tax Act, 1922, prohibiting disclosure of information in the particulars contained in the income-tax returns

Trilok Chand JaIn Vs. Dagi Ram Pindi Lall and ors. Overruled

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137; General Clauses Act, 1897 - Sections 6

Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)

provisions continued to be in force till April 1, 1964, on which date, by section 32 of the Finance Act No. 5 of 1964, section 137 was omitted, and by section 33 thereof, section 138 was substituted by … relevant provisions in the Indian Income-tax Act, 1922, and the Income-tax Act, 1961. Sub-sections (1) and (2) of section 54 of the Indian Income-tax Act, 1922, provided as under:'54. Disclosure of information by a public servant (1) All

S.V. Ramakrishna Mudaliar and anr. Vs. Rajabu Fathima Bukari and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1922 -Sections 54 and 54(3) ; Income-tax Act, 1961 - Sections 137, 137(1), 137(2), 137 (3) 138(1) and 138(2); General Clauses Act, 1897 - Sections 6; Finance Act, 1964 - Sections 32 and 33; Evidence Act, 1872 - Sections 74; Taxation on Income (Investigation Commission) Act, 1947

Reported in : AIR1966Mad187; [1965]58ITR288(Mad); (1965)2MLJ338

deletion of S. 137 of the Income-tax Act of 1961 by S. 32 of the Finance Act of 1964. Section 54 of the Income-tax Act of 1922 enacted as follows:Section 54 (1): "All particulars contained in any statement made,

Amalgamated Commercial Traders (P) Ltd. Vs. A.C.K. Krishnaswami

Court : Chennai

Subject : Property

Acts : Income-tax Act, 1922 - Sections 54 and 66; Finance Act, 1964; General Clauses Act - Sections 6; Income-tax Act, 1961 - Sections 137

Reported in : AIR1967Mad337; [1968]69ITR361(Mad); (1965)2MLJ275

order as to costs. Property - inspection of documents - Sections 54 and 66 of Income-tax Act, 1922, Finance Act, 1964, Section 6 of General Clauses Act and Section 137 of Income-tax Act, 1951 - petition for inspection of documents

Digambar Bhuyan Vs. Nityananda Sahoo and ors.

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 137, 138 and 138(1); Finance Act, 1964; Income Tax Act, 1922 - Sections 54

Reported in : 38(1972)CLT992; [1974]94ITR459(Orissa)

scope asit originally stood and is limited to disclosure of information in respect of the tax payable. The Finance Act, 1964 (Act V of 1964), by Chapter XIII omitted Section 137 of th'e 1961 Act and by Section 33 … 1969-70 produced in court through the Income-tax Officer. It is necessary, therefore, to notice the relevant statutory provisions. Section 54 of the Indian Income-tax Act, 1922 (hereinafter, referred to as the ' 1922 Act '), related to the

Ve. Vs. Sivagami Achi V. Vr. Ve. Vr. Ramanathan Chettiar and Others.

Court : Chennai

Subject : Direct Taxation

Reported in : [1967]64ITR36(Mad)

since section 137 of the Income-tax Act, 1961, has been omitted from the Income-tax Act, 1961, by the Finance Act, 1964 (Act V of 1964). In response to the summons, the Income-tax Officer wrote to the Subordinate Judge stating … stating that the records in question related to the assessment proceedings under the Income-tax Act, 1922, and hence section 54 of that Act continued to apply, in the absence of any direction in section 297 of the Income-tax

Chandrasekhara Mandian Vs. Income-tax Officer

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137 and 138; Finance Act, 1964 - Sections 32 and 33; General Clauses Act, 1897 - Sections 6

Reported in : [1973]87ITR564(Ker)

119 (Mad.), that the privilege is no longer available to the Income-tax Officer. There the court held :'The Finance Act, 1964 (Act 5 of 1964), by Section 32 omitted Section 137 by a new section which contains two sub-sections. … according to him records relating to the years 1957 to March 31, 1964, are entitled to protection under Section 54 of the Income-tax Act, 1922, and Section 137 of the Income-tax Act, 1961. In the year 1957-68 (sic)

Dharamahi Polabhai Vs. Ramjibhai Jivabhai and anr.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 137, 137(1), 137(2), 137(5), 138, 138(1), 138(2), 280(1), 297, 297(1) and 297(2); General Clauses Act - Sections 6

Reported in : [1975]98ITR85(Guj)

corresponded to sections 54 and 59B of the Act of 1922, respectively. 14. By section 32 of the Finance Act, 1964, section 137 of the Act of 1961 was omitted and by section 33 thereof section 138 was substituted as

Amar Singh Lamba Vs. Sewa Singh and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 138 and 138(1)

Reported in : [1973]90ITR1(P& H)

1961 Act corresponded to Sections 54 and 59B respectively of the 1922 Act. By Section 32 of the Finance Act, 1964, Section 137 of the 1961 Act was omitted and by Section 33 thereof Section 138 was substituted as under

Raghubir Saran Vs. O.P. Jain, Additional Munsif (i) and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 54; Income Tax Act, 1961 - Sections 137(1), 137(2), 137(3) and 138; Finance Act, 1964 - Sections 32

Reported in : [1969]73ITR482(All)

information contained in the income-tax records. But Section 137 has also been repealed by Section 32 of the Finance Act of 1964. The position now is that there is no provision in the Income-taxAct providing secrecy and protection … before the Income-tax Officer on 13th January, 1960, which the opposite parties wanted to be produced in court. Section 54 of the Income-tax Act of 1922 undoubtedly affords protection against disclosure of any information contained in the income-tax