The Gift-Tax Act, 1958
41B. Disclosure of information respecting assessees.
Where a person makes an
application to the Commissioner in the prescribed form for any information
relating to any assessee in respect of any assessment made under this Act, the
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 in respect of
that assessment only and his decision in this behalf shall be final and shall
not be called in question in any court of law.]