782 GhanshaymdasLalchandNavlakhaVsITDPune 11 09 9 1
CENTRAL INFORMATION COMMISSION
Room No.308, B wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066
Appeal No. CIC/LS/A/2008/000782
Appellant: Shri Ghanshyamdas Lalchand Navalakha
Public Authority: Income Tax Department, Pune
(through Shri Shiv Sevak, Asst. CIT, Pune)
Date of Hearing: 11/09/2009
Date of Decision: 11/09/2009
FACTS
:-
By his letter of 18/08/2008, the Appellant had requested for the following
information:-
“Assessment Order dated 27/12/2007 in the of Shri Sajjad Hussain
Gabran, Prop. of Storewell Warehousing Corporation, 9A, Boat Club
Road, Pune-411001 by Commissioner of Income Tax Pune-II, Pune”.
2. The CPIO had refused to disclose this information u/s 8(1)(j) of the RTI Act. vide
his letter dated 17/09/2008. The Appellate Authority had upheld the decision of the
CPIO vide order dated 07/11/2008.
3. Aggrieved with the order of the CPIO and the AA, the appellant has filed the
present Appeal.
4. Heard on 11/09/2009. The Appellant is present along with Advocate Shri Vinay
Navare and Shri Pradnesh Navalakha. The public authority is represented by the officer
named above. Advocate Shri Vinay Navare would submit that the appellant is running a
company called Nutan Warehousing Private Limited which is being assessed by the
Income Tax Department for a number of years. According to him, the income generated
by the company was being treated as “Income from Business”, thereby allowing him
business expenses and depreciation. This practice continued till 2001-02. However,
thereafter, the Assessing Officer started treating the income accruing from this business
as “Income from House Property” resulting in the business expenses and depreciation
being denied to him and thereby causing him financial detriment. He would also submit
that Shri Sajjad Gabrani is also running a similar type of business but the income
accruing from his business is being treated as “Income from Business” and resultantly he
is being discriminated against. It is in this context, he has requested for Assessment
Order under reference.
5. On the other hand, Shri Shiv Sevak would submit that there is no Assessment
Order dated 27/12/2007. The order bearing this date is an order passed u/s 264 of the
Income Tax Act by Shri Raminder Kaushal, CIT-II, Pune on 27/12/2007. He produces a
782 GhanshaymdasLalchandNavlakhaVsITDPune 11 09 9 2
copy of the order before the Commission which is perused. The operative para of the
order passed in case No.P.N./CIT/II/Tech/264/207-08/2915 is extracted below:-
“8.2 In view of the inexorable logic of the above discussion, I feel it just
and fair to revise the assessment made by the Assessing Officer with
directions to the Assessing Officer to assess the income as business
income as the assessee case is absolutely different and clearly
distinguishable from the other cases which the Assessing Officer had in
line. Ordered accordingly.”
6. Advocate Shri Vinay Navare would request for a copy of the order. It was
explained to him that the case No. and the operative para of order of CIT-II, Pune is
being incorporated in this order and it is open to him to move the relevant fora for
obtaining a copy thereof.
7. The matter is decided in the above terms.
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
Tele: 011 2671 73 53/Fax: 011 2610 62 76
Copy to:- (1) Shri Ghanshyamdas Lalchand Navalakha,
1379, Krishi Bhawan,
Bhavani Peth, Pune-411042.
(2) Shri Shiv Sevak,
Asst. Commissioner of Income Tax,
PMT Bldg., shankarsheth Road, Swargate,
Pune-411037.
(3) The Addl. Commissioner of Income Tax
Circle-2 & Appellate Authority,
PMT Bldg., Shankarsheth Road, Swargate,
Pune-411037.