12. Disclosure of information respecting assessees.

(1) The application to the Chief Commissioner or Commissioner under section 41B for information relating to an assessee in respect of any assessment made under this Act, shall be made in Form J.

(2) The information under section 41B shall be furnished by the Chief Commissioner or Commissioner in Form K.

(3) Where it is not possible for the Chief Commissioner or Commissioner to furnish the information asked for by the applicant under section 41B owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form L.

(4) Where the Chief Commissioner or Commissioner is satisfied that it is not in the public interest to furnish or cause to be furnished the information asked for, he shall intimate the fact to the applicant in Form M.