{"id":241382,"date":"2010-02-01T00:00:00","date_gmt":"2010-01-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shri-g-p-singh-vs-the-institute-of-chartered-on-1-february-2010"},"modified":"2016-08-14T09:34:02","modified_gmt":"2016-08-14T04:04:02","slug":"shri-g-p-singh-vs-the-institute-of-chartered-on-1-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shri-g-p-singh-vs-the-institute-of-chartered-on-1-february-2010","title":{"rendered":"Shri. G.P. Singh vs The Institute Of Chartered … on 1 February, 2010"},"content":{"rendered":"
Central Information Commission<\/div>\n
Shri. G.P. Singh vs The Institute Of Chartered … on 1 February, 2010<\/div>\n
                 Central Information Commission\n                             2nd Floor, August Kranti Bhawan,\n                         Bhikaji Cama Place, New Delhi - 110 066\n                                 Website: www.cic.gov.in\n\n                                                            Decision No.5095\/IC(A)\/2010\n                                                           F. Nos.CIC\/MA\/A\/2009\/000885\n                                                                  CIC\/MA\/A\/2009\/000893\n                                                            Dated, the1st February, 2010\n\nName of the Appellant:                   Shri. G.P. Singh\n\nName of the Public Authority:            The Institute of Chartered Accountants of India\n         i\nFacts<\/pre>\n
:\n<\/p>\n
1.       Both the parties were heard on 29\/1\/2010.\n<\/p>\n
2.       The appellant has asked for the following information:\n<\/p>\n
         (i)     “Whether the Accounting Standards Board of Institute of Chartered
\n                 Accountants of India vide letter dated 2nd June, 2009 in the matter
\n                 of M\/s Power Finance Corporation Ltd. has clarified that Deferred
\n                 Tax Liability is not required to be created for the Special Reserve
\n                 created under Section 36(i)(viii) of the Income Tax Act, 1961;\n<\/p><\/blockquote>\n
         (ii)    If yes, a copy of the reference made by PFC and clarification
\n                 provided by the Accounting Standards Board of the Institute of
\n                 Chartered Accountants of India may please be provided to the
\n                 undersigned;\n<\/p><\/blockquote>\n
         (iii)   Whether a company can reverse the Deferred tax Liability already
\n                 created in the past on Special Reserve created under Section 36\n<\/p><\/blockquote>\n
                 (i)(viii) of the Income Tax Act, 1961″\n<\/p><\/blockquote>\n
3.       In his response, the CPIO stated as under:\n<\/p>\n
         (i)     “It is informed that the relevant information which is of interest to
\n                 the public is that the opinions of the Expert Advisory Committee on
\n                 clarification on Accounting Standards and other guidance is the
\n                 primary mandate of this Committee and accordingly opinions of the
\n                 Expert Advisory Committee are superior within the given facts of<\/p>\n
                    i
\n                        “If you don’t ask, you don’t get.” – Mahatma Gandhi<\/p>\n
                                                1<\/span>
\n              each case on which the opinion was expressed. The matter under
\n             reference should therefore be seen from the said perspective.\n<\/p><\/blockquote>\n
      (ii)   As regards, your other query about reversal deferred tax liability, it
\n             is informed that the question raised by you is in the nature of
\n             seeking answer to your specific query than seeking information
\n             which does not fall under the term ‘information’ as defined in
\n             Section 2(f) of the Right to Information Act, 2005. Hence your
\n             request cannot be acceded to.”\n<\/p><\/blockquote>\n
4.    The Appellate Authority of the respondent has upheld the decision of the
\nCPIO.\n<\/p>\n
5.      Being dissatisfied with the response, the appellant pleaded, during the
\nhearing, that the information asked for relate to accounting procedures of the
\npublic enterprises. And, therefore, the information asked for mainly, the
\nrecommendations of the Expert Advisory Committee, should be put in public
\ndomain so as to contain corrupt practices in manipulation of company’s accounts.
\nIn the course of hearing, the details of information asked for and its implications
\nfor disclosure were discussed. The CPIO pleaded that an opportunity be given to
\nhim to review his decision.\n<\/p>\n
Decision:\n<\/p>\n
6.     The CPIO’s plea is accepted. He should consider disclosure of the
\ninformation asked for within one month from the date of issue of this decision, as
\nper the provisions of the Act. If the information relating to the opinions of he
\nExpert Advisory Committee in the matter of Deferred Tax Liability is to be
\nrefused, the grounds for doing so should be clearly indicated for review, if
\nnecessary, by the Commission. A suitable response should be given to the
\nappellant, who would be free to approach the Commission again, in case he is
\nnot satisfied with the CPIO’s response. The appeal is, therefore, remanded back
\nto the CPIO for passing a suitable order for disclosure of the desired information.\n<\/p>\n
7.    With these remarks, the appeal is disposed of.\n<\/p>\n
                                                                          Sd\/-\n<\/p>\n
                                                                   (Prof. M.M. Ansari)
\n                                                     Central Information Commissioner ii<\/p>\n
Authenticated true copy:\n<\/p>\n
(M.C. Sharma)
\nDeputy Registrar
\n                   ii
\n                        “All men by nature desire to know.” – Aristotle<\/p>\n
                                              2<\/span>
\n Name & address of Parties:\n<\/p>\n
1.   Sh. G.P. Singh, 25\/104, East End Apartment, Mayur Vihar, Phase-I
\n     Extension, Delhi – 110 096.\n<\/p>\n
2.   Sh. V. Sagar, CPIO, ICAI, ICAI Bhawan, Post Bag No.7100, Indraprastha
\n     Marg, New Delhi – 110 002.\n<\/p>\n
3.   Sh. N.P. Singh, Appellate Authority, ICAI, ICAI Bhawan, Post Bag
\n     No.7100, Indraprastha Marg, New Delhi – 110 002.\n<\/p>\n
                                   3<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Central Information Commission Shri. G.P. Singh vs The Institute Of Chartered … on 1 February, 2010 Central Information Commission 2nd Floor, August Kranti Bhawan, Bhikaji Cama Place, New Delhi – 110 066 Website: www.cic.gov.in Decision No.5095\/IC(A)\/2010 F. Nos.CIC\/MA\/A\/2009\/000885 CIC\/MA\/A\/2009\/000893 Dated, the1st February, 2010 Name of the Appellant: Shri. G.P. Singh Name of the Public Authority: […]<\/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-241382","post","type-post","status-publish","format-standard","hentry","category-central-information-commission","category-judgements"],"yoast_head":"\nShri. G.P. 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