{"id":218015,"date":"2010-06-22T00:00:00","date_gmt":"2010-06-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010"},"modified":"2017-09-23T16:42:57","modified_gmt":"2017-09-23T11:12:57","slug":"mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010","title":{"rendered":"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010<\/div>\n<pre>                            CENTRAL INFORMATION COMMISSION\n                   Appeal No. CIC\/LS\/A\/2010\/000378 &amp; 379 both dated 12.4.2010\n                          Right to Information Act 2005 - Section 19\n\n\n        Appellant       -       Shri Rakesh Kumar Gupta\n        Respondent          -   Income Tax Appellate Tribunal (ITAT)\n                                Income Tax Department\n\n                                     Date of hearing: 4.6.2010\n                                  Decision announced: 22.6.2010\n\n\n        Facts<\/pre>\n<p>:\n<\/p>\n<blockquote><p>                 These are two appeals moved by Shri Rakesh Kumar Gupta of Shalimar<br \/>\n        Bagh, New Delhi.<\/p>\n<blockquote><p>1)               File No. CIC\/LS\/A\/2010\/000378<br \/>\n                 In this application Shri Gupta has sought the following information from<br \/>\n        CPIO, ITAT on 9.12.09:\n<\/p><\/blockquote>\n<blockquote><p>               &#8220;1. Inspection of all the records related to Appeal DC 11(1) vs.<br \/>\n                    Escorts Ltd. A.Y. 2001-02, Ref: Appeal ITA No. 1562\/Del\/05<br \/>\n                    (other than Escorts Ld. A. Y. 2001-02 appeal ITA No.<br \/>\n                    567\/Del\/05-Bench G).\n<\/p><\/blockquote>\n<blockquote><p>               2. Inspection of all the records related to ITA No. 3794\/Del\/2008.\n<\/p><\/blockquote>\n<blockquote><p>                    Assessment Year 2005-06. &#8211; <a href=\"\/doc\/1869516\/\">M\/s Escorts Heart Institute &amp;<br \/>\n                    Research Centre Ltd. vs. Asstt. Commissioner of Income Tax<br \/>\n                    Central Circle-3. ITA No.<\/a> 37\/Del\/2009 &#8211; A.Y 2005-06 &#8211; Dy. CIT<br \/>\n                    Central Circle-3, vs. M\/s Escorts Hearts Institute &amp; Research<br \/>\n                    Centre Ltd. decided on dated: October 9, 2009.\n<\/p><\/blockquote>\n<blockquote><p>               3. Kindly provide the form, procedure, rules through which third<br \/>\n                    parties are allowed to become intervener. As allowed in ITA<br \/>\n                    No. 3370\/Del\/08 M\/s Concept Creations, Pan\/GIR No. AAAFC<br \/>\n                    6948 H vs. Addl. CIT Range, Panipat &#8211; A.Y. 2005-06. This is<br \/>\n                    Section 4 of RTI Act, 2005 information.\n<\/p><\/blockquote>\n<blockquote><p>     4.            Kindly provide the procedure (and to whom to deposit and form of<br \/>\n        request letter and deposit challan etc.) for the Inspection and copying fee (for<br \/>\n        inspection and copies as per ITAT Rules).\n<\/p><\/blockquote>\n<blockquote><p>        5.         Inspection of all records related to Section 4 of RTI Act, 2005<br \/>\n        compliance. Kindly provide also provide the procedure and to whom<br \/>\n        vigilance complaints too be made for ITAT.\n<\/p><\/blockquote>\n<blockquote><p>        6.         Kindly provide copy of documents including note sheet \/ orders<br \/>\n        pointed out at the time of inspection for above requests.&#8221;\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                                  1<\/span><\/p>\n<blockquote><p>            To this Shri Rakesh Kumar Gupta received a response dated 1.2.10 from<br \/>\n     CPIO Shri R.P. Tolani, Judicial Member, ITAT informing him as follows:\n<\/p><\/blockquote>\n<blockquote><p>            &#8220;At the time of hearing you also requested for inspection of office<br \/>\n            manual which was provided immediately and same has been<br \/>\n            acknowledged by you.\n<\/p><\/blockquote>\n<blockquote><p>     2.            Your attention is invited to Para 3 &amp; 4 of letter dated<br \/>\n     8.1.2010 in which you are requested to establish larger public interest<br \/>\n     which will be served by your application vis-\u00e0-vis 3 rd party in terms of<br \/>\n     provisions of RTI Act, 2005.\n<\/p><\/blockquote>\n<blockquote><p>     3.            During the course of hearing you did not raise any<br \/>\n     contention in respect of larger public interest as held by Hon&#8217;ble Central<br \/>\n     Information Commission in the case of <a href=\"\/doc\/411708\/\">P. Rajan vs. Office of the CIT,<br \/>\n     Kottayam, Kerala<\/a> which is mentioned in our letter dated 8.1.2010.<br \/>\n     Therefore it is held that you have failed to establish larger public interest<br \/>\n     as contemplated in the said letter regarding 3rd party. Replies to rest of<br \/>\n     your queries have been given to you vide letter dated 8.1.2010. As<br \/>\n     requested at the time of hearing the inspection of office manual has also<br \/>\n     been provided to you. Therefore, your application stands disposed of<br \/>\n     accordingly.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>           Aggrieved, Shri Rakesh Kumar Gupta moved an appeal registered as<br \/>\n     Appeal    No.     RTI\/Appeal\/02A\/2010     in   which   Appellate   Authority    Shri<br \/>\n     Veerabhadrappa, Vice President issued orders on 16.3.10 which is discussed<br \/>\n     together with the orders on the following application since both were covered by<br \/>\n     the same order.\n<\/p><\/blockquote>\n<blockquote><p>2)         File no. CIC\/LS\/A\/2010\/000379<br \/>\n           By this application Shri Rakesh Kumar Gupta produced a proforma<br \/>\n     seeking information on various RTI applications regarding ITAT judicial case<br \/>\n     inspection \/ copies allowed by ITAT from 1.1.06 to 31.11.09 and on this basis<br \/>\n     sought the following information:\n<\/p><\/blockquote>\n<blockquote><p>           &#8220;3.   Inspection of all the case records of the cases mentioned above.\n<\/p><\/blockquote>\n<blockquote><p>           4.    Kindly provide copy RECORDS pointed out at the time of<br \/>\n           inspection.&#8221;<\/p><\/blockquote>\n<\/blockquote>\n<blockquote><p>           To this, Shri Rakesh Kumar Gupta received a response on 1.2.10 from<br \/>\n     CPIO Shri R. P. Tolani informing him as follows:\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                              2<\/span><\/p>\n<blockquote><p>       &#8220;During the course of hearing you did not raise any contention in<br \/>\n      respect of larger public interest as held by Hon&#8217;ble Central<br \/>\n      Information Commission in the case of <a href=\"\/doc\/411708\/\">P. Rajan vs. Office of the<br \/>\n      CIT, Kottayam, Kerala<\/a> which is mentioned in our letter dated<br \/>\n      8.1.2010. Therefore, it is held that you have failed to establish<br \/>\n      larger public interest as contemplated in the said letter. Replies to<br \/>\n      your queries have been given to you vide letter dated 23.12.2009.<br \/>\n      As you have requested at the time of hearing, the inspection of<br \/>\n      office manual has been provided to you immediately and same has<br \/>\n      been acknowledged by you. Therefore, your application stands<br \/>\n      disposed of accordingly.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>      Upon this, Shri R. K. Gupta moved his appeal before Shri G. E.\n<\/p><\/blockquote>\n<p>Veerabhadrappa, Vice President, ITAT, registered as appeal No. RTI\/02\/2010. In<br \/>\nhis detailed order of 16.3.2010, which was applied in both cases, Shri<br \/>\nVeerabhadrappa has come to the following conclusion:\n<\/p>\n<blockquote><p>      &#8220;6.     I have heard Shri Rakesh Kumar Gupta, who was present. I<br \/>\n              have also heard Shri R. P. Tolani, CPIO and Shri K. K.<br \/>\n              Singh, CAPIO who were also present. Shri R. K. Gupta filed<br \/>\n              a letter, confining his arguments, seeking inspection of the<br \/>\n              judicial records. But as already stated, bound by the<br \/>\n              decision of the CIC in applicant&#8217;s own case and for the<br \/>\n              reasons already discussed in my order dated 22.1.2010 in<br \/>\n              Appeal No. RTI\/Appeal\/07\/2009, pertaining to his case, I am<br \/>\n              unable to accede to his request. At the cost of repetition, it<br \/>\n              may again be stated that the request for inspection of judicial<br \/>\n              record, not pertaining to his case cannot be permitted.\n<\/p><\/blockquote>\n<p>6.1           It must be appreciated that the appellant cannot go on<br \/>\nmisusing the provisions of the RTI Act to create unnecessary proceedings<br \/>\nbefore the authorities who are expected to do the important government<br \/>\nwork. To my experience, what I found in the applications and appeals by<br \/>\nShri Rakesh Kumar Gupta is that he is missing the provisions of RTI Act to<br \/>\nharass the authorities under the said Act in the name of doing certain<br \/>\npublic good work, which is known only to his imaginations. Exactly, for<br \/>\nthis reasons the CPIO wanted to know the larger public interest in seeking<br \/>\nthe information again and again on this issue. In my view, the learned<br \/>\nCPIO has correctly appreciated the facts of the case in the light of the<br \/>\nconduct of Shri Rakesh Kumar Gupta, who pretends to be a whistle<br \/>\nblower, but a nuisance maker creating nuisance to the public authorities<br \/>\nunder the shelter of RTI Act. He may be using these provisions just as a<br \/>\nblack mailing or arms twisting tactics. After all, purpose of the RTI Act is<br \/>\nnoble and cannot be misused by persons of this nature, wasting public<br \/>\nmoney and the time of the authorities who are supposed to do other<br \/>\nimportant government works.\n<\/p>\n<p><span class=\"hidden_text\">                                         3<\/span><\/p>\n<p> 6.2            I find from my records, that it is a glaring example of<br \/>\nbombarding RTI applications, as observed by the CIC in the case of <a href=\"\/doc\/71354\/\">S. P.<br \/>\nGoyal vs. Director of Income Tax (Inv.) Ludhiana<\/a> dt. 24.1.2008, CIC<br \/>\nDigest (Vol.II) 2014 (984). It is also a case of seeking more or less similar<br \/>\ninformation repeatedly. It is in this context that we must appreciate the<br \/>\norder of the CPIO. It is also a case of harassment of public authority, as<br \/>\nobserved by the CIC in the case of <a href=\"\/doc\/460984\/\">Abdul Rafique vs. North Western<br \/>\nRailways, Ajmer<\/a> dt. 25.1.2008, CCC Digest (Vol.II) 2019 (989); and <a href=\"\/doc\/1856043\/\">K.<br \/>\nGopinath vs. AICTE, UGC &amp; JNTU<\/a> dt. 15.12.2006, CIC Digest (Vol.I)<br \/>\n1086. Further, it is not open for the applicant to prescribe a table under<br \/>\nwhich the information requires to be given to him, when the department<br \/>\nhas not maintained the information in that manner. After all under the RTI<br \/>\nAct, he is entitled to the information in the manner it exists.<br \/>\n6.3            In my opinion, the CPIO, after appreciating the conduct of<br \/>\nShri Rakesh Kumar Gupta in putting multiple applications on the same<br \/>\nissue, rightly put across to him to establish the larger public interest, which<br \/>\nhe failed to establish before him, nor did he take any interest to establish<br \/>\nsuch noble purpose before me. As far as judicial record is concerned, it<br \/>\nwas made clear to him that he is not entitled being a stranger and simply a<br \/>\nnuisance maker. As regards the RTI records of the CPIO, Delhi, most of<br \/>\nthe applications are by him only. At first, he wanted copies of all the RTI<br \/>\napplications. When it was pointed out that majority of applications are<br \/>\nonly by him, he withdrew in relation to his applications but insisted for<br \/>\ninspection of applications of other applicants. I am of the view that<br \/>\nproviding copies of those third parties will only result in interference of<br \/>\nprivacy of the third party and may cause prejudice to their interests, who<br \/>\nsought information from the Tribunal. I, therefore, justify the order of the<br \/>\nCPIO, who refrained providing information of third parties to stranger,<br \/>\nwhich may give rise to multiple proceedings against the Tribunal by<br \/>\ndifferent information seekers. In other words, the Tribunal will be entering<br \/>\ninto unnecessary litigation over the issues. Exactly for this reason, in my<br \/>\nview the CPIO rightly demanded from him the larger public interest, in<br \/>\nseeking the information. I do not find any infirmity in the order of CPIO.<br \/>\nAccordingly, the appeal filed by the applicant is dismissed.&#8221;\n<\/p>\n<p>       Shri Rakesh Kumar Gupta&#8217;s prayer for relief in both the second appeals<br \/>\nbrought before us is as follows:\n<\/p>\n<blockquote><p>       &#8216;1.    Issue direction to give the information.\n<\/p><\/blockquote>\n<blockquote><p>       2.     Penalize under section 20 for delay in providing information<br \/>\n              and rejecting inspection on false pretext.\n<\/p><\/blockquote>\n<blockquote><p>       3.     Direct Public Authority to maintained records as directed<br \/>\n              under section 4 of the RTI Act, 2005.\n<\/p><\/blockquote>\n<blockquote><p>       4.     Any additional payer as Respected Commissioner found<br \/>\n              deem fit like compensation etc.&#8221;\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                          4<\/span><\/p>\n<p> The appeal was heard on 4.6.2010. The following are present:\n<\/p>\n<blockquote><p>       Appellant<br \/>\n             Shri Rakesh K. Gupta<br \/>\n       Respondents<br \/>\n             Shri Sunil Chopra, Chief Commissioner of IT Central<br \/>\n             Shri Arun S. Bhatnagar, CIT (C-II), New Delhi.<br \/>\n             Shri P. Ray Chaudhuri, Advocate<br \/>\n             Shri V. M. Mahidhar, ACIT, CC-3, New Delhi.<\/p><\/blockquote>\n<p>             Shri I. P. Bansal, Judicial Member, ITAT<br \/>\n             Shri V S. Dhanda, ITO HQ (Exemptions)<\/p>\n<p>       Shri P Ray Chaudhuri Learned Counsel submitted that as decided by this<br \/>\nCommission in <a href=\"\/doc\/411708\/\">P. Rajan vs. Office of CIT Kottayam (Kerala),<\/a> judicial information<br \/>\ncannot be provided unless it serves some larger public interest which Shri R. K.<br \/>\nGupta has been unable to establish. Accordingly, ITAT, which keeps only<br \/>\npersonal records, has not provided this information to anybody. Upon this, Shri<br \/>\nRakesh Kumar Gupta responded by submitting that he has accepted the<br \/>\nresponse of CPIO to his first questions in application on File No.<br \/>\nCIC\/LA\/A\/2010\/000379, in which he has sought the list of applications allowed<br \/>\nby ITAT. However, in this case he has asked for information under Rule 33 of<br \/>\nITAT rules, which is information on public hearing.       This is not personal<br \/>\ninformation but commercial information, which ITAT is bound to provide.<br \/>\nRegarding the arguments of not disclosing judicial records, appellant Shri R. K.<br \/>\nGupta invited our attention to his arguments in grounds for appeal, which are as<br \/>\nfollows:\n<\/p>\n<blockquote><p>       &#8220;All the records are for old period requested by the informer, for<br \/>\n       which Sec. 8(1)(d) cannot be applied, the correct decision <a href=\"\/doc\/207577\/\">Rakesh<br \/>\n       Kumar Gupta vs. CIT Decision No CIC\/LS\/A\/2009\/000647\/SG\/5887<\/a>\n<\/p><\/blockquote>\n<blockquote><p>       -Appeal No. CIC\/LS\/A\/2009\/000647 dated 14.12.2009 is applicable<br \/>\n       in above case. The cases under reference are not in camera<br \/>\n       proceeding.&#8221;<\/p><\/blockquote>\n<p>       We also received written submissions from both parties. In his submission,<br \/>\nCPIO Shri I. P. Bansal, Judicial Member-cum-CPIO, Income Tax Appellate<br \/>\nTribunal has submitted as follows:\n<\/p>\n<p><span class=\"hidden_text\">                                        5<\/span><\/p>\n<blockquote><p>       &#8220;10. It can be seen that applicant has sought inspection of all the<br \/>\n           records relating to the appeals filed in the cases of above<br \/>\n           concerns, which means that the applicant, if permitted to<br \/>\n           have inspection, will have access to all information filed by<br \/>\n           these partied which is highly personal in nature. The<br \/>\n           information relating to them cannot be disclosed to the<br \/>\n           applicant merely because the applicant merely because the<br \/>\n           applicant consider such information to be public and not<br \/>\n           personal information. That may be the belief of applicant<br \/>\n           that it is public information but the third parties have<br \/>\n           submitted such information to ITAT might be on the<br \/>\n           understanding that the said information shall never be<br \/>\n           disclosed to unrelated party as nobody will want to make<br \/>\n           personal information as public.\n<\/p><\/blockquote>\n<blockquote><p>      11.  If providing of such information to the public authority is done<br \/>\n           with an understanding that they are providing their personal<br \/>\n           information&#8217;s to public authority and such information is<br \/>\n           being held by the public authority knowing full well that is a<br \/>\n           personal information of the third parties which was not to be<br \/>\n           ordinarily disclosed, then such information would be<br \/>\n           construed as personal, unless there is evidence to the<br \/>\n           contrary. The integrity of such information as personal<br \/>\n           information is required to be respected by the Public<br \/>\n           authority who held such information in trust. The applicant in<br \/>\n           the present case was time and again requested to establish<br \/>\n           public interest to seek such information belonging to other<br \/>\n           parties which could not be established, hence CPIO was<br \/>\n           right in rejecting such request and first appellate authority<br \/>\n           also is well within its right to reject such appeal.\n<\/p><\/blockquote>\n<blockquote><p>      12.  The contentions raised in the above part of this written<br \/>\n           submissions are well supported by the decision of Central<br \/>\n           Information Commission in the case of Ms. Raj Kumar W\/o<br \/>\n           Shri Hari Singh vide its order dated 25.3.2008 in F. No.<br \/>\n           CIC\/AT\/A\/2007\/01339.&#8221;<\/p><\/blockquote>\n<p>      He has then quoted extensively from the decision of this Commission in<br \/>\nthis case and on this basis argued:\n<\/p>\n<blockquote><p>      &#8220;13.   In the aforementioned case the applicant had required from<br \/>\n             the Income Tax Department to submit information that how<br \/>\n             many charitable trust had applied for registration for a<br \/>\n             particular period. She demanded the names and addresses<br \/>\n             of all those charitable trust who had applied for registration<br \/>\n             within that period. She also sought an information that how<br \/>\n             many of them were denied registration and was asked to<br \/>\n             furnish the names and addresses of those applicants. She<br \/>\n             also demanded the copies of orders of all those charitable<\/p>\n<p><span class=\"hidden_text\">                                       6<\/span><br \/>\n              trust who were denied registration during that period an she<br \/>\n             also demanded the information that what was the mode of<br \/>\n             sending the orders pertaining to denial of information an<br \/>\n             such information was held to be information in the nature of<br \/>\n             personal information and CPIO was held right to withheld<br \/>\n             such information u\/s 80 (i) (j). The applicant was held to be<br \/>\n             entitled to get the numbers of the Institution who had applied<br \/>\n             for registration, the number of trust registration and the<br \/>\n             numbers of the applicant whose request for registration was<br \/>\n             rejected. In that case also the applicant was denied to have<br \/>\n             even the name and address of the trust applicants and the<br \/>\n             information regarding name and addresses was considered<br \/>\n             to be an information in the nature of personal information<br \/>\n             protected by the provisions of 80 (i) (j). For the sake of<br \/>\n             convenience full copy of the said order is enclosed.\n<\/p><\/blockquote>\n<blockquote><p>      14.    Reference can also be made to the decision of CIP in the<br \/>\n             case of G. R. Rawal Meghaninagar vs. D. G. Of Income Tax<br \/>\n             (Investigation Ahmedabad) (2008) 2 ID 82 CIC (Del.),<br \/>\n             wherein the information seeker had sought the following<br \/>\n             information: &#8211;\n<\/p><\/blockquote>\n<blockquote><p>             &#8216;Tax payable as per decision of Settlement Commission in<br \/>\n             the case of Wiprolene Plastics and tax paid by said<br \/>\n             company.&#8221;<\/p><\/blockquote>\n<p>      He has, therefore, pleaded exemption from disclosure u\/s 8(1)(j) which in<br \/>\nhis view is also third party information. Finally Shri Bansal has rested his case<br \/>\non exemption u\/s 8(1)(j).\n<\/p>\n<p>      In his written petition Shri Rakesh Kumar Gupta has submitted as follows:<br \/>\n      &#8220;3.    The Income Tax Appellate Tribunal (ITAT) is a judicial<br \/>\n             authority adjudicating the appeals either filed by the revenue<br \/>\n             (Income Tax Department) or by the assesses.               It is<br \/>\n             constituted under the Income Tax Act, 1961 (I.T. Act). It is a<br \/>\n             highest fact finding authority and appeal against its order can<br \/>\n             only be filed before High Court if any substantial question of<br \/>\n             law arises. During the process of filing of the appeals an<br \/>\n             during the course of hearing of these appeals to establish<br \/>\n             facts and to defend or lodge their cases certain details\/<br \/>\n             particulars are filed by the respective parties which<br \/>\n             comprises the details of personal nature. Thus, details<br \/>\n             comprises of various aspects relating to the commercial and<br \/>\n             domestic details. For example the name of the parties with<br \/>\n             whom such person has commercial dealing the copies of<\/p>\n<p><span class=\"hidden_text\">                                        7<\/span><br \/>\n              contract entered into by him with various entities in the<br \/>\n             course of his business expenses incurred under various<br \/>\n             heads, household expenses the details of family members<br \/>\n             and amount drawn by them in the nature of household<br \/>\n             expenses the investment made by them in various assets<br \/>\n             etc.&#8221;\n<\/p>\n<p>      With this he has attached a copy of the decision in ITA No. 762\/Del.\/2009<br \/>\n(Asst. Year 2001-02) of M\/s Big Apple Clothing vs. CIT New Delhi, together<br \/>\nwith complaint made by him against Shri G. E. Veerabhadrappa, Vice President,<br \/>\nITAT to Minister of Law, Justice &amp; Company Affairs and Central Vigilance<br \/>\nCommission. Subsequently, we have received an e-mail from appellant Shri<br \/>\nGupta summarizing his arguments as follows:\n<\/p>\n<blockquote><p>       Objection is about judicial records decided the ITAT by invoking the<br \/>\n       Section 8(1)(j) of the RTI Act, 2005 only.\n<\/p><\/blockquote>\n<blockquote><p>       My reply on the above objection is,\n<\/p><\/blockquote>\n<p>1.     Public interest to curb corruption in administration of Justice. To<br \/>\ncurb corruption in administration of Justice (public interest) all the<br \/>\nproceeding in the justice administration is Public. ITAT proceeding is<br \/>\npublic as per ITAT Rule 33.\n<\/p>\n<p>2.     It is very strange, what is public information as per Rule 33 of<br \/>\nITAT is stated to be covered under Section 8(1)(j), very absurd<br \/>\naugment. (Public commercial information used to decide public action<br \/>\nis stated to be confidential information and covered u\/s Section 8(1)(j))\n<\/p>\n<p>3.     Decision cited by the L: D CPIO in his supports are not<br \/>\napplicable in the present case due to following reasons.\n<\/p>\n<p>              1. The information is public as per law of Country,<br \/>\n                 whereas in the cases cited by the opposite party,<br \/>\n                 information is not public as per law.\n<\/p>\n<p>              2. Similar organisation CESTATE (like the ITAT) had by<br \/>\n                 order declared all its record as public information and<br \/>\n                 giving the same in lesser period than the period given<br \/>\n                 under the RTI act, 2005. (In detail it is given page 13<br \/>\n                 to 14 of appeal)\n<\/p>\n<p>              3. The decision is subordinate to Delhi High Court\/<br \/>\n                 Supreme Court of India, therefore Principal \/ rules<br \/>\n                 made by them (Superior Forums) has to be followed.<br \/>\n       Basic Rules framed for interpreting the RTI Exemption by the<br \/>\n      Delhi High Court in the Bhagat Singh case<br \/>\n      (WP(C) No.3114\/2007 Date of decision: December 03, 2007<br \/>\n      BHAGAT SINGH (Petitioner) Versus CHIEF INFORMATION<\/p>\n<p><span class=\"hidden_text\">                                        8<\/span><br \/>\n       COMMISSIONER and ORS. Central Information Commission File<br \/>\n      Ref: Appeal No.35\/IC (A)\/06- F. No.CIC\/MA\/A\/2006\/00108 Dated,<br \/>\n      the 8th May, 2006) to while applying the exemption clause.<br \/>\n      Justice S. Ravindra Bhat, J.\n<\/p>\n<p>      Rule 1: As is reflected in its preambular paragraphs, the enactment<br \/>\n             seeks to promote transparency, arrest corruption and to hold<br \/>\n             the Government and its instrumentalities accountable to the<br \/>\n             governed. This spirit of the Act must be borne in mind while<br \/>\n             construing the provisions contained therein.\n<\/p>\n<p>      ( From Para 12 Page 6 of the order)<br \/>\n      Rule 2: Access to information, under Section 3 of the Act, is the<br \/>\n             rule and exemptions under Section 8, the exception. Section<br \/>\n             8 being a restriction on this fundamental right, must therefore<br \/>\n             is to be strictly construed. It should not be interpreted in<br \/>\n             manner as to shadow the very right itself.\n<\/p>\n<p>      ( From Para 13 Page 6 of the order)<br \/>\n      Rule 3 : A rights based enactment is akin to a welfare measure,<br \/>\n             like the Act, should receive a liberal interpretation. The<br \/>\n             contextual background and history of the Act is such that the<br \/>\n             exemptions, outlined in Section 8, relieving the<br \/>\n             authorities from the obligation to provide information,<br \/>\n             constitute restrictions on the exercise of the rights provided<br \/>\n             by it. Therefore, such exemption provisions have to be<br \/>\n             construed in their terms; . &#8230;&#8230;&#8230;\n<\/p>\n<p>      Adopting a different approach would result in narrowing the rights<br \/>\n      and approving a judicially mandated class of restriction on the<br \/>\n      rights under the Act, which is unwarranted.\n<\/p>\n<p>       ( From Para 14 Page 6 of the order)<\/p>\n<p>                              DECISION NOTICE<br \/>\n      We cannot accept the argument that because the information held by<br \/>\nITAT is in the form of only judicial record, such record is outside the purview of<br \/>\nthe RTI Act. The Supreme Court of India and High Courts, all have rules for<br \/>\ndisclosure of information both administrative and judicial. The only requirement<br \/>\nis that applicant must adhere to the particular rules in making an application<br \/>\nunder the RTI Act. This Commission has also examined the rules made by the<br \/>\ncompetent authorities in these cases in light of the RTI Act and where required<br \/>\nhas, under the authority vested in the Commission under sub sec. 5 of Sec. 25<br \/>\nand directions permissible u\/s 19(8)(a) advised \/ directed the concerned Courts<br \/>\nto rectify such rules or has, as was usual in most cases, upheld these, as being<\/p>\n<p><span class=\"hidden_text\">                                        9<\/span><br \/>\n consistent with the RTI Act. In the case of ITAT, which is a part of Government,<br \/>\nthe rules regarding the means of disclosure of information with regard to carrying<br \/>\nout the provisions of the Act and fees \/ costs to be charged are covered by rules<br \/>\n27(1) &amp; 28 in both of which appropriate Government and the competent authority<br \/>\nare defined in sec. 2(a) &amp; 2(b).      Clearly ITAT will fall under the appropriate<br \/>\nGovernment described in Sec. 2(a).\n<\/p>\n<p>       This brings us to the question of whether the information sought by<br \/>\nappellant Shri Rakesh Kumar Gupta is to be treated as information, the<br \/>\ndisclosure of which would amount to invasion of privacy. Sec 8(1) (j) is the clause<br \/>\nrelied upon by respondents in refusing information. In the case of Ms. Raj Kumari<br \/>\nvs.   Chief   Commissioner       of   Income      Tax,    Haryana,     in   File   No.<br \/>\nCIC\/AT\/A\/2007\/01339 dated 25th March, 2008, relied upon by respondents, we<br \/>\nhave decided as follows:\n<\/p>\n<blockquote><p>       &#8221; In overall consideration of the submissions made during hearing<br \/>\n       and after considering the records and documents placed before<br \/>\n       me, it is directed that respondents will disclose the statistical details<br \/>\n       about the information requested by the appellant \u2015 the numbers of<br \/>\n       those who applied for registration as Trusts, the numbers of the<br \/>\n       Trusts registered and the numbers of the applicants whose request<br \/>\n       for registration was rejected\u2015 shall be provided to the appellant<br \/>\n       within 2 weeks from the date of the receipt of this order. No<br \/>\n       information regarding the names and addresses of the applicant-<br \/>\n       Trusts shall be disclosed to the appellant.&#8221;<\/p><\/blockquote>\n<p>       In both the cases at present before us in appeal, what appellant Shri<br \/>\nRakesh Kumar Gupta has sought is inspection of case files of third parties. The<br \/>\ndecision of this Commission upon which appellant Shri Gupta has relied<br \/>\nCIC\/LS\/A\/2009\/000647 dated 14.12.2009, has been stayed. Earlier decisions of<br \/>\nthis Commission like the one quoted above will clearly apply in this case. Equally<br \/>\nclearly, Sec 8 (1) (j) or indeed the state cannot apply to the following information<br \/>\nsought in File No CIC\/LS\/A\/2010\/000378:\n<\/p>\n<blockquote><p>       7. Kindly provide the form, procedure, rules through which third<br \/>\n          parties are allowed to become intervener. This is Section 4 of<br \/>\n          RTI Act, 2005 information.\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                          10<\/span><\/p>\n<p> 8.              Kindly provide the procedure (and to whom to deposit and form of<br \/>\n     request letter and deposit challan etc.) for the Inspection and copying fee (for<br \/>\n     inspection and copies as per ITAT Rules).\n<\/p>\n<p>     9.         Inspection of all records related to Section 4 of RTI Act, 2005<br \/>\n     compliance. Kindly provide also provide the procedure and to whom<br \/>\n     vigilance complaints too be made for ITAT.\n<\/p>\n<p>     10.        Kindly provide copy of documents including note sheet \/ orders<br \/>\n     pointed out at the time of inspection for above requests<\/p>\n<p>           Therefore although both appeals are, therefore, dismissed in regard to<br \/>\n     inspection of files. However, with regard to the remaining information sought, the<br \/>\n     above information suo moto disclosure of which is mandated by Sec 4 (1) (b)(vii),\n<\/p>\n<p>     (xv) and (d) of the Act will be provided to appellant Shri RK Gupta within ten<br \/>\n     working   days   of   the   receipt   of   this   Decision   Notice.   Appeal   No   .<br \/>\n     CIC\/LS\/A\/2010\/000378 is allowed to this extent<\/p>\n<p>           Nevertheless, we must observe that the decision of the Appellate Authority<br \/>\n     Shri G.E. Veerabhadrappa, Vice President IT quoted by us extensively above,<br \/>\n     seems moved more by animosity in coming to his conclusions than in reliance<br \/>\n     upon the law. We have indeed held in our earlier decision and again by means<br \/>\n     of the present decision that disclosure of personal information will amount to<br \/>\n     invasion of privacy unless a public interest is disclosed. But as decided by us in<br \/>\n     at one of the cases, there is more than simply personal information that has been<br \/>\n     sought. In the present two cases, appellant Shri Rakesh Gupta represents a<br \/>\n     class of persons created by the ITAT itself to generate information regarding<br \/>\n     delinquent activities of tax payers. In doing this, it cannot treat such a resource<br \/>\n     as a mere pest but must accept responsibility for this requirement. It may be<br \/>\n     kept in mind that this resource is sustained only by financial returns promised by<br \/>\n     disclosure about delinquent tax payers to the Department. While encouraging<br \/>\n     such an activity, the Income Tax Department cannot then seek to keep itself<br \/>\n     aloof from the consequences. With these observations, the present appeals are<br \/>\n     disposed of.\n<\/p>\n<p><span class=\"hidden_text\">                                                11<\/span><\/p>\n<p>        Reserved in the hearing, this decision is announced on this twenty second<br \/>\nday of June, 2010 in open chambers. Notice of this decision be given free of cost<br \/>\nto the parties.\n<\/p>\n<p>(Wajahat Habibullah)<br \/>\nChief Information Commissioner<br \/>\n22.6.2010<\/p>\n<p>Authenticated true copy. Additional copies of orders shall be supplied against<br \/>\napplication and payment of the charges, prescribed under the Act, to the CPIO<br \/>\nof this Commission.\n<\/p>\n<p>(Pankaj K.P. Shreyaskar)<br \/>\nJoint Registrar<br \/>\n22.6.2010<\/p>\n<p><span class=\"hidden_text\">                                       12<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 CENTRAL INFORMATION COMMISSION Appeal No. CIC\/LS\/A\/2010\/000378 &amp; 379 both dated 12.4.2010 Right to Information Act 2005 &#8211; Section 19 Appellant &#8211; Shri Rakesh Kumar Gupta Respondent &#8211; Income Tax Appellate Tribunal (ITAT) Income Tax Department Date of hearing: 4.6.2010 Decision announced: 22.6.2010 Facts [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[39,1],"tags":[],"class_list":["post-218015","post","type-post","status-publish","format-standard","hentry","category-central-information-commission","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-06-21T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-09-23T11:12:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"21 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010\",\"datePublished\":\"2010-06-21T18:30:00+00:00\",\"dateModified\":\"2017-09-23T11:12:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\"},\"wordCount\":4128,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Central Information Commission\",\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\",\"name\":\"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-06-21T18:30:00+00:00\",\"dateModified\":\"2017-09-23T11:12:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010","og_locale":"en_US","og_type":"article","og_title":"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-06-21T18:30:00+00:00","article_modified_time":"2017-09-23T11:12:57+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"21 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010","datePublished":"2010-06-21T18:30:00+00:00","dateModified":"2017-09-23T11:12:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010"},"wordCount":4128,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Central Information Commission","Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010","url":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010","name":"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-06-21T18:30:00+00:00","dateModified":"2017-09-23T11:12:57+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/mr-rakesh-kumar-gupta-vs-itat-on-22-june-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Mr.Rakesh Kumar Gupta vs Itat on 22 June, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/218015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=218015"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/218015\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=218015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=218015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=218015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}