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TMI Blog2019 (10) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent 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. - W.P.(C) 1179/2015 - - - Dated:- 17-9-2019 - MR. JAYANT NATH J. Petitioner Through: Mr. Ayush Gupta and Mr. Daman Popli, Advs. Respondents Through: Mr. Ruchir Bhati, Sr. Standing Counsel for Income Tax. Mr. Sanjiv Kr.Saxena, Mr. R. Mishra, Mr. M.K. Tiwari and Mr. Abhishek Rana, Advs. for R-4 JAYANT NATH, J. (ORAL) 1. This writ petition is filed by the petitioner seeking quashing of the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner on 04.08.2013. This appeal was also dismissed. Hence, the second appeal. 5. A perusal of the impugned order would show that the Central Information Commission relied upon the judgment of the Supreme Court in the case of Girish Ramchandra Deshpande vs. CIC, (2013) 1 SCC 212 to dismiss the case of the petitioner. The Supreme Court in the said case held that the income tax returns and related documents are personal information and hence, are exempted from disclosure under Section 8(1)(j) of the RTI Act. The appeal was accordingly dismissed. 6. On 08.04.2019, this court had noted the submission of the learned standing counsel for respondents No. 2 and 3 who sought some time to take instructions. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the allegations of corruption and human rights violations shall not be excluded under this sub-section: Provided further that in the case of information sought for is in respect of allegations of violation of human rights, the information shall only be provided after the approval of the Central Information Commission, and notwithstanding anything contained in Section 7, such information shall be provided within forty-five days from the date of the receipt of request. (2) The Central Government may, by notification in the Official Gazette, amend the Schedule by including therein any other intelligence or security organisation established by that Government or omitting therefrom any organisation already specified there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious DGs who have called upon to submit a comprehensive report of verification). Thus, CBDT would be justified in denying such information to the respondent. 13. Though the above is sufficient to deny the necessary information sought by the petitioner, I may also note Section 8 (1) (j) of the RTI Act which reads as follows:- ..... Section 8. Exemption from disclosure of information.- (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any citizen.- (j) information which relates to personal information the disclosure of which has no relationship to any public activity or interest, or which would cause unwarranted invasion of the privac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of his son. The information mostly sought for finds a place in the income tax returns of the third respondent. The question that has come up for consideration is: whether the abovementioned information sought for qualifies to be personal information as defined in clause (j) of Section 8(1) of the RTI Act. 12. We are in agreement with the CIC and the courts below that the details called for by the petitioner i.e. copies of all memos issued to the third respondent, show-cause notices and orders of censure/punishment, etc. are qualified to be personal information as defined in clause (j) of Section 8(1) of the RTI Act. The performance of an employee/officer in an organization is primarily a matter between the employee and the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 'individual' must be construed in an expansive sense and would include a body of individuals. The said exemption would be available even to unincorporated entities as also private, closely held undertaking which are in substance alter egos of their shareholders. However, the expression individual cannot be used as a synonym for the expression 'person'. Under the General Clauses Act, 1897 a person is defined to include any company or association or body of individuals, whether incorporated or not . Thus, whereas a person would include an individual as well as incorporated entities and artificial persons, the expression 'individual' cannot be interpreted to include such entities. The context in which, the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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