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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 ..... The case of the petitioner is that one Sh. Prakash Nautiyal has filed a complaint under Section 138 of the Negotiable Instrument Act, 1881 against the petitioner which is said to be pending in the District Court in Kanpur. In the said complaint Sh.Prakash Nautiyal has sought recovery of money from the petitioner stating that a loan of Rs. 15 lakhs in cash was advanced by Sh.Nautiyal to the petitioner. Based on this, a complaint was filed by the petitioner to respondent No. 3 about the tax evasion by Mr.Prakash Nautiyal. Subsequently, another letter dated 10.06.2011 was also sent to the respondent stating that Mr.Prakash Nautiyal in his statement before the said court has stated on oath that he had given a loan of Rs. 15 lakhs to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. Learned counsel for the respondents has reiterated that firstly, respondent No. 2/Joint Director, Income Tax is exempted from RTI Act, 2005 in view of Section 24 of the said Act read with Second Schedule. He also relies upon the judgment of this court in the case of Central Board of Direct Taxes vs. Satya Narain Shukla, 2018 SCCOnLine Del. 7303. He also relies upon Section 8(1)(j) of the RTI Act and the judgment of a Coordinate Bench of this court in the case of Naresh Trehan vs. Rakesh Kumar Gupta, 216 (2015) DLT 156 to plead his case. 9. Learned counsel for the petitioner emphasises that he is not seeking any detail of the income tax records of Sh.Nautiyal. He only wants to know whether the respondent have taken any steps pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal 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. This is also clear from the judgment of this court in the case Central Board of Direct Taxes vs. Satya Narain Shukla(supra) where this court held as follows:- "18. A plain reading of Section 24(1) of the Act indicates that the provisions of the Act would not be applicable to Intelligence and Security Organizations as specified in the Second Schedule. Further, any information received from such organizations falls under the exclusionary clause of Section 24(1) of the Act. CBDT is not one of the offices, public organizations which are specified under the Second Schedule; but, the Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Trehan vs. Rakesh Kumar Gupta(supra) relying upon the judgment of the Supreme Court in the case of Girish Ramchandra Deshpande vs. CIC, (2013) 1 SCC 212 noted as follows:- "18. The question whether the information provided by an individual in his income tax returns is exempt from disclosure under Section 8(1)(j) of the Act is no longer res integra in view of the decision of the Supreme Court in Girish Ramchandra Deshpande v. Central Information Commr.: (2013) 1 SCC 212. The relevant extract of the said judgment is quoted below: "11. The petitioner herein sought for copies of all memos, show-cause notices and censure/punishment awarded to the third respondent from his employer and also details viz. movable and immovable properties an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic interest justifies the disclosure of such information, appropriate orders could be passed but the petitioner cannot claim those details as a matter of right. 13. The details disclosed by a person in his income tax returns are "personal information" which stand exempted from disclosure under clause (j) of Section 8(1) of the RTI Act, unless involves a larger public interest and the Central Public Information Officer or the State Public Information Officer or the appellate authority is satisfied that the larger public interest justifies the disclosure of such information. 14. The petitioner in the instant case has not made a bona fide public interest in seeking information, the disclosure of such information would cause unwarranted in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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