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2019 (10) TMI 765 - HC - Indian LawsSeeking information under RTI in relation to an income tax assessee - pending complaint or not - details and status of the action taken by your department in respect of the complaint - HELD THAT - The Additional Director, Income Tax (Investigation) to whom the original application under the RTI Act was addressed to is exempted from the provisions of the income tax. It is manifest that what the petitioner is seeking essentially pertains to the details of personal tax record of income tax assessee - Though, learned counsel for the petitioner in a very innocuous manner stated that he only seeks to know the steps taken by the respondent pursuant to the complaint but this plea, in my opinion, is an indirect attempt to try to seek personal information from the respondent regarding tax records of Sh.Nautiyal. - This detail the petitioner cannot get. There is no infirmity in the impugned order. Petition dismissed.
Issues:
1. Quashing of order denying information sought under RTI Act. 2. Application of Section 8(1)(j) of the RTI Act. 3. Exemption under Section 24 of the RTI Act. Issue 1: Quashing of order denying information sought under RTI Act The petitioner sought to quash an order by the Central Information Commission denying information requested under the RTI Act regarding a pending complaint against the petitioner under the Negotiable Instrument Act. The petitioner wanted to know the status of the complaint and the actions taken by the department in response to it. The Department denied the information stating it related to a third party. The petitioner's appeals were also dismissed, leading to this writ petition. Issue 2: Application of Section 8(1)(j) of the RTI Act The Central Information Commission relied on the Supreme Court judgment in Girish Ramchandra Deshpande vs. CIC, which held that income tax returns and related documents are personal information exempt from disclosure under Section 8(1)(j) of the RTI Act. The petitioner argued that they were not seeking income tax records but only information on actions taken regarding the complaint. However, the court found that the petitioner's request indirectly aimed at obtaining personal tax records, which cannot be disclosed under Section 8(1)(j) unless a larger public interest justifies it. Issue 3: Exemption under Section 24 of the RTI Act The respondents argued that the Additional Director of Income Tax (Investigation) was exempt from the RTI Act under Section 24, as per the Second Schedule. The court referred to a previous judgment where it was held that information received from the Directorate General of Income Tax (Investigation) falls under the exclusionary provisions of Section 24(1) of the Act. This exemption, along with the application of Section 8(1)(j), justified the denial of the information sought by the petitioner. In conclusion, the court dismissed the petition, stating that the petitioner's request for information was essentially related to personal tax records, which cannot be disclosed under the RTI Act unless a larger public interest justifies it. The court also upheld the exemption under Section 24 of the RTI Act for the Directorate General of Income Tax (Investigation), affirming the decision to deny the information sought by the petitioner.
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