[HumJanenge] section 138 of income tax act 1961 and 1sec 137 disclosure of information prohibited- omitted in year 1964

I need clarification regarding IT returns.   IT returns are not submitted in a sealed cover or not written any word  COMFIDENTIAL in I T returns papers while submitting to Income tax department. Then  how PIO, IT  asking assess whether it can be disclose or not as per  section 11.  income tax returns copies can be denied before 1964 as per IT act. But after 1964 the relvent section 137 was omitted by the Finance minister. so I T  returns copy  can be given any one by IT dept as per Income tax act.   V.Gopalakrishnan --- On Mon, 2/5/11, gopalakrishnan velu <gopalakrishnanvelu@gmail.com> wrote: From: gopalakrishnan velu <gopalakrishnanvelu@gmail.com> Subject: Fwd: section 138 of income tax act 1961 and 1sec 137 disclosure of information prohibited- omitted in year 1964 To: "jeeva" <reporterjeeva@gmail.com>, "gopal yahoo" <gopalakrishnanvelu@yahoo.co.in>, gopalakrishnanvelu@gmail.com, cselvaraj1@yahoo.co.in Date: Monday, 2 May, 2011, 5:35 PM [137. Disclosure of information prohibited.-Omitted by the Finance Act, 1964, w.e.f 1-4-1964.] ---------- Forwarded message ---------- From: gopalakrishnan velu <gopalakrishnanvelu@gmail.com> Date: Mon, May 2, 2011 at 5:29 PM Subject: section 138 of income tax act 1961 To: cselvaraj1@yahoo.co.in, jeeva <reporterjeeva@gmail.com>, gopal yahoo <gopalakrishnanvelu@yahoo.co.in>, gopalakrishnanvelu@gmail.com 5[138. Disclosure of information respecting assessees 6[( 1)(a) The Board or any other income-tax authority specified by it by a general or special order7 in this behalf may furnish or cause to be furnished to- (i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined in section 2(d) of the Foreign Exchange Regulation Act, 19478 (7 of 1947); or (ii) such officer, authority or body performing functions under any other law as the Central Government may, if in its opinion it is necessary so to do in the public interest, specify by notification9 in the Official Gazette in this behalf, any such information 10[received or obtained by any income-tax authority in the performance of his functions under this Act], as may, in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law. ----------------------------------------------------------------------- 1 Substituted for "Inspecting Assistant" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2 Substituted for "Income-tax", ibid. 4 Inserted by the Finance Act, 1985, w.r.e.f. 1-4-1974. 5 Substituted by the Finance Act, 1964, w.e.f. 1-4-1964. 6 Substituted by the Finance (No. 2) Act, 1967 w.e.f. 1-4-1967. 10 Substituted for "relating to any assessee in respect of any assessment made under this Act or the Indian Income-tax Act, 1922 (11 of 1922)" by the Direct Tax Laws (Amendment) Act , 1987, w.e.f. 1-4- 1989. ------------------------------------------------------------------------ 1.515 1(b) Where a person makes an application to the 2[Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee 3[received or obtained by any income-tax authority in the performance of his functions under this Act], the 4[Chief Commissioner or Commissioner] may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for 5[* * *] and his decision in this behalf shall be final and shall not be called in question in any court of law.] 6(2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the Central Government may, having regard to the practices and usages customary or any other relevant factors, by order notified in the Official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such class of assessees or except to such authorities as may be specified in the order.] ------------------------------------------------------------------ 2 Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3 Substituted for "in respect of any assessment made under this Act or the Indian Incometax Act, 1922 (11 of 1922), on or after the 1st day of April, 1960", ibid, w.e.f. 1-4-1989. 4 Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5 The words "in respect of that assessment only" omitted, ibid. ------------------------------------------------------------------------ 1.516 http://india.gov.in/outerwin.php?id=http://indiacode.nic.in/rspaging.asp?tfnm=196143