82[Disclosure of information respecting assessees.
42B. 83Where a person makes an
application to the 84[Chief Commissioner or Commissioner] in the prescribed form for any
information relating to any assessee in respect of any assessment made under
this Act, the 85[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 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.]