Commissioner Of Income-Tax vs H.H. Birad Kanwarji on 22 February, 1978
The Delhi High Court in Commissioner
of Income Tax v. H. H. Smt. Chand Kanwarji (supra) held that
the scrutiny note of Revenue Audit constituted "information"
within the meaning of section 147(b) of the Income Tax Act
because the Comptroller and Auditor-General of India was
empowered by statute to scrutinise the proceedings of the
Income Tax Department and to point out defects and mistakes
which adversely affected the Revenue. The High Court
considered that the view that information as to law could be
gathered only from the decisions of judicial or quasi-
judicial authorities was unduly restrictive.