CENTRAL INFORMATION COMMISSION
Room No. 308, B-Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066
File No.CIC/LS/A/2009/001042
Appellant : Shri Deepak Kulshrestha
Public Authority : Income Tax Department, Agra
(through Cdr S.K. Mishra, Addl. CIT, Agra &
Anand Kumar, ITO)
Date of Hearing : 25.1.2010
Date of Decision : 25.1.2010
FACTS
:
By his letter of 14.2.2009, the appellant had sought the following
information :-
“(1) What was the total declared income of Preeti’s father Shri
Vinod Kulshretha, her brothers Atul & Anjul Kulshrestha for
the financial year 2000-01?
(2) So called 30.5 Lacs Rs & 20 Tolas of gold, were they
declared as a part of the declared income for the year 2000-
01?
(2.1) If yes, what was the source of income for this & did
they pay any tax to the government on that? Or
(2.2) If no, then does this whole thing of 3.5 Lacs cash & 20
tolas of gold is a part of certain undisclosed source of
income?
What is the basis of this undisclosed source of income?”
2. This was responded vide Shri Anand Kumar, ITO, vide order dated
15.4.2009 but did not decide the matter in categorical terms, one way or the
other. However, in subsequent order dated 11.5.2009, ITO had refused to
disclose the information u/s 8 of the RTI Act. The first appeal was decided
by the AA vide order dated 22.5.2009 wherein he affirmed the CPIO’s
order.
3. The present appeal is directed against the orders of the CPIO/AA.
4. Heard on 25.1.2010. Appellant present. The public authority is
represented by the officers named above. It is the forceful submission fo
the appellant that false and fabricated case has been foisted against him and
the members of his family by his wife and her family members u/s 498A of
the IPC etc and he wishes to seek the requested information to prove his
innocence in the court of law where the trial is pending. He also relies on
Bhagat Singh case decided by the Hon’ble Delhi High Court in this regard.
5. It is to be noted that the issue of disclosure of ITRs was decided by a
Five member Bench of this Commission on 15th of June, 2009 in File No.
CIC/AT/A/2008/00628 (Milap Choraria Vs CBDT) wherein the
Commission took the view that ITRs are ‘personal information’ and,
therefore, exempted from disclosure under clause (j) of section 8 (1) of the
RTI Act. A similar plea raised by appellant Shri Choraria in this case was
held to be misconceived by the Commission.
DECISION
6. The ratio of the above decision applies to this case and, therefore,
the appeal is dismissed. It is, however, it is open to the appellant to resort
to the provisions of section 138 (1) (b) of the Income Tax Act, 1961 and
section 91 of the Code of Criminal Procedure, 1973, in this regard, if so
advised.
Sd/-
(M.L. Sharma)
Central Information Commissioner
Authenticated true copy. Additional copies of orders shall be
supplied against application and payment of the charges, prescribed under
the Act, to the CPIO of this Commission.
(K.L. Das)
Assistant Registrar
Address of parties :-
1. Cdr S.K. Mishra
Addl. CIT,
Income Tax Department,
Aayakar Bhawan, Sanjay Place,
M.G. Road, Agra.
2. Shri Deepak Kulshrestha
B-23, Brij Vihar,
Ghaziabad.