CHARU CHANDRA KUNDU versus GURUPADA GHOSH

CHARU CHANDRA KUNDU versus GURUPADA GHOSH

The Court held that section 54 of the Indian Income-tax Act, 1922 imposes an absolute prohibition on the production of income-tax assessment records in court and this prohibition is not lifted by any waiver by the assessee in whose assessment the evidence was tendered, document produced or record prepared.

Parties
Appellant: Charu Chandra Kundu; Respondent: Gurupada Ghosh
Jurisdiction
India
Judgment Date
05 May 1961
Procedural Posture
Civil Appeal / Appeal by Special Leave From the Judgment and Order Dated May 28, 1956, of the Calcutta High Court
Outcome
Appeal dismissed.
Legal Topics
Production of Documents, Confidentiality of Income Tax Proceedings, Waiver of Privilege by Assessee
Tax Law Civil Procedure Production of Documents Confidentiality of Income Tax Proceedings Waiver of Privilege by Assessee

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Parties

Charu Chandra Kundu

Appellant

Gurupada Ghosh

Respondent

Procedural Posture

Civil Appeal / Appeal by Special Leave From the Judgment and Order Dated May 28, 1956, of the Calcutta High Court

Legal Issues

  1. 1 Whether section 54 of the Indian Income-tax Act, 1922 prohibits production of assessment records in court and whether this prohibition can be waived by the assessee

Ratio Decidendi

The Court held that section 54 of the Indian Income-tax Act, 1922 imposes an absolute prohibition on the production of income-tax assessment records in court and this prohibition is not lifted by any waiver by the assessee in whose assessment the evidence was tendered, document produced or record prepared.

Court Disposition

Appeal dismissed.

Orders

  • The appeal fails and is dismissed.