{"id":241476,"date":"2010-06-08T00:00:00","date_gmt":"2010-06-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mr-ashish-babubhai-ghelani-vs-cbdt-on-8-june-2010"},"modified":"2015-12-24T08:24:39","modified_gmt":"2015-12-24T02:54:39","slug":"mr-ashish-babubhai-ghelani-vs-cbdt-on-8-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mr-ashish-babubhai-ghelani-vs-cbdt-on-8-june-2010","title":{"rendered":"Mr.Ashish Babubhai Ghelani vs Cbdt on 8 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Mr.Ashish Babubhai Ghelani vs Cbdt on 8 June, 2010<\/div>\n<pre>          CENTRAL INFORMATION COMMISSION\n        Room No. 308, B-Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066\n\n\n                              File No.CIC\/LS\/A\/2010\/000275\n\nAppellant                 :        Shri Ashish Babubhai Ghelani\n\nPublic Authority          :        Income Tax Department, Mumbai\n                                   (through : Shri K.K. Mahajan, Addl. CIT, Range\n                                   16(2), Mumbai)\n\nDate of Hearing           :        08.06.2010\n\nDate of Decision          :        08.06.2010\n\nFACTS<\/pre>\n<p> :\n<\/p>\n<p>        The matter is called for hearing today dated 08.06.2010. The appellant is<br \/>\nrepresented by Shri Rakesh Kumar Gupta. The Public Authority is represented by Shri<br \/>\nK.K. Mahajan.\n<\/p>\n<p>2.      It is noticed that vide his RTI application dated 8.1.2010, the appellant had<br \/>\nsought copies of the ITRs of Ms Hemali JitendraThakker(his wife) for F.Ys. 2001-02 to<br \/>\n2008-09. The CPIO had refused to disclose this information vide letter dated 28.1.2010<br \/>\nwithout mentioning any specific provision of law under which the information was being<br \/>\ndenied. On appeal, Shri K.K. Mahajan, the then JCIT, in his capacity as AA, had upheld<br \/>\nthe decision of CPIO vide order dated 4.3.2010 in terms of clauses (d) &amp; (j) of section<br \/>\n8(1).\n<\/p>\n<p>3.      The present appeal is directed against the above orders.\n<\/p>\n<p>4.      The first and foremost submission of Shri Rakesh Kumar Gupta is that a marital<br \/>\ndispute between the appellant and his wife is pending in the VIIth Family Court,<br \/>\nMumbai, at Bandra and the court had directed Ms Thakker to produce Income Tax<br \/>\nReturns for inspection of the appellant but Smt. Thakker did not comply with the court<br \/>\norder. It is his plea that it would be in the larger public interest as also in the interest of<br \/>\nadministration of justice to disclose the requested information.\n<\/p>\n<p>5.      Shri Gupta has drawn our attention to this Commission&#8217;s decision dated<br \/>\n8.5.2006 in File No. CIC\/MA\/A\/2006\/00108 wherein the Commission had directed as<br \/>\nfollows :-\n<\/p>\n<blockquote><p>                &#8220;As the investigation on TEP has been conducted by DIT(Inv.), the<br \/>\n        relevant report is the outcome of public action, which needs to be disclosed.<br \/>\n        This, therefore, cannot be exempted u\/s 8(1)(j) as interpreted by the appellate<br \/>\n        authority.\n<\/p><\/blockquote>\n<blockquote><p>                Accordingly, DIT(Investigation) is directed to disclose the report as per<br \/>\n        the provision u\/s 10(1)&amp;(2), after the entire process of investigation and tax<br \/>\n        recovery, if any, is complete in every respect.&#8221;<\/p><\/blockquote>\n<p>        It is his say that this decision was upheld by the Hon&#8217;ble Delhi High Court vide<br \/>\ndecision dated 3.12.2007 in Bhagat Singh -Vs- CIC., which, in turn, was upheld by the<br \/>\nSupreme Court. When asked by the Commission to pin point the passage\/para in Bhagat<br \/>\n Singh case which lays down that ITRs can be disclosed to the appellant, Shri Gupta<br \/>\nwould submit that the High Court has upheld the CIC&#8217;s decision regarding disclosure of<br \/>\nthe outcome of TEPs and the ratio of this ruling will apply in the present case.\n<\/p>\n<p>6.       His further submission is that section 137 of the Income Tax Act, which<br \/>\nprovided for confidentiality of information, was omitted by the Finance Act of 1964, and<br \/>\nthis omission signifies that matters relating to Income Tax are no more confidential and<br \/>\nfall in public domain. He would also plead that a conjoint reading of the omitted section<br \/>\n137 and section 138 of the IT Act persuades one to the conclusion that secrecy is no<br \/>\nmore the guiding principle in Income Tax related matters.\n<\/p>\n<p>7.      He also assails the CPIO&#8217;s decision on the ground that a deep public interest is<br \/>\ninvolved in the disclosure of information in as much as efficient administration of justice<br \/>\nis synonymous with the larger public interest. It is his plea that if Ms Thakker&#8217;s ITRs are<br \/>\ndisclosed to the appellant, it will be a step in the direction of more efficient<br \/>\nadministration of justice and, hence, in the larger public interest.\n<\/p>\n<p>8.       He also assails the decision of the AA wherein information has been denied in<br \/>\nterms of section 8(1)(d) on the ground that no commercial confidence or trade secret etc.<br \/>\nis involved in the matter in hand.\n<\/p>\n<p>9.       Referring to clause (j) of section 8(1), Shri Gupta would plead that even if it is<br \/>\nassumed that the requested information is &#8216;personal information&#8217;, disclosure thereof<br \/>\ndefinitely has relationship with public activity or interest in as much as correct<br \/>\nassessment of Income Tax of the opposite party is in the larger public interest. He would<br \/>\nalso plead that requested information cannot be said to be unwarranted invasion of<br \/>\nprivacy as it is a matter between the husband and the wife.\n<\/p>\n<p>10.       On the other hand, Shri Mahajan would submit that the ITRs filed by Ms<br \/>\nThakker are &#8216;personal information&#8217; as defined under section 8(1)(j) of the RTI Act and<br \/>\nthis is a personal activity and not a public activity. His further submission is that so long<br \/>\nas the Income Tax Department does not assess the ITRs, it does not fall in the domain of<br \/>\npublic activity, but once the Income Tax authorities pass assessment orders, the matter<br \/>\nthen can be said to be falling in the domain of public activity. As no assessment orders<br \/>\nhave been passed on the ITRs filed by Ms Thakker, the requested information is<br \/>\nexempted from disclosure under section 8(1)(j) of the RTI Act.\n<\/p>\n<p>11.     We showed a copy of the Commission&#8217;s decision dated 15.6.2009 passed in File<br \/>\nNo. CIC\/AT\/A\/08\/00628 (Milap Choraria -Vs- CBDT) to Shri Gupta wherein a Five<br \/>\nMember Bench of the Commission has held that ITRs are &#8216;personal information&#8217; and,<br \/>\ntherefore, exempted from disclosure under section 8(1)(j) of the RTI Act and sought his<br \/>\nresponse in regard thereto. Shri Gupta gave an evasive response to the effect that the<br \/>\norders passed on ITRs are public activity, as admitted by the Appellate Authority, and,<br \/>\ntherefore, the information is disclosable.\n<\/p>\n<p>                                        DECISION<\/p>\n<p>12.      We have given a thoughtful consideration to the submissions made by Shri<br \/>\nGupta. As noticed above, his main plea is that disclosure of this information is in the<br \/>\nlarger public interest in as much as it would enable the competent authority to adjudicate<br \/>\nthe suit pending between the appellant and Ms. Thakker with greater efficacy. This plea<br \/>\ncan not be accepted in the light of the decision dated 15.6.2009 of a Five Member Bench<br \/>\nof this Commission in decision dated 15.6.2009 in File No. CIC\/AT\/A\/2008\/00628<br \/>\n(Milap Choraria -Vs- CBDT). Para 15 of the said decision is extracted here below :-\n<\/p>\n<blockquote><p>         15. From the above discussion, it would appear that the Income Tax Returns<br \/>\n         have been rightly held to be &#8216;personal information&#8217; exempted from disclosure<br \/>\n         under clause (j) of section 8(1) of RTI Act by the CPIO and the Appellate<br \/>\n         Authority; and the appellant herein has not been able to establish that a larger<br \/>\n         public interest would be served by disclosure of this information. The plea of the<br \/>\n        appellant that the FIR lodged against him and the members of his family is a<br \/>\n        public document and, therefore, the information sought by him to defend himself<br \/>\n        in a criminal case falls in public domain, is misconceived. As mentioned in the<br \/>\n        proceeding para, above the appellant is not without remedy to protect himself<br \/>\n        from any act of alleged malicious prosecution. Hence, the decision of Appellate<br \/>\n        Authority is upheld. Appeal fails.\n<\/p><\/blockquote>\n<blockquote><p>        Dismissed.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>                 From the above passage, it is clear that a Full Bench of the Commission<br \/>\n        has held ITRs to be personal information exempted from disclosure under clause\n<\/p><\/blockquote>\n<blockquote><p>        (j) of section 8(1).\n<\/p><\/blockquote>\n<p>13.      We may also observe that Bhagat Singh case is not of much help to the appellant<br \/>\nas it did not deal with the issue of the disclosure of the ITRs. Similarly, omission of<br \/>\nsection 137 of the Income Tax Act is also of no relevance in the matter. It is to be noted<br \/>\nthat the statutory provisions are to be construed in the light of legislative intent and not<br \/>\non surmises and guesses. Omission of section 137 of Income Tax Act cannot defeat the<br \/>\nclear provisions of section 8(1)(j).\n<\/p>\n<p>14.     In sum, keeping in view the provisions of section 8(1)(j) and the decision of the<br \/>\nFull Bench of the Commission referred to above, we find no merit in the appeal and the<br \/>\nsame is dismissed.\n<\/p>\n<p>                                                                               Sd\/-\n<\/p>\n<p>                                                                     (M.L. Sharma)<br \/>\n                                                  Central Information Commissioner<\/p>\n<p>       Authenticated true copy. Additional copies of orders shall be supplied<br \/>\nagainst application and payment of the charges, prescribed under the Act, to<br \/>\nthe CPIO of this Commission.\n<\/p>\n<p>    (D.C. Singh)<br \/>\n    Under Secretary &amp; Deputy Registrar<\/p>\n<p>    Address of parties :-\n<\/p>\n<blockquote><p>        1.      The ACIT 16(2), Mumbai &amp; CPIO,<br \/>\n                Room No. 207, 2nd Floor, Matru Mandir,<br \/>\n                Tardeo Road, Mumbai-07.\n<\/p><\/blockquote>\n<blockquote><p>        2.      Shri Ashish Babubhai Ghelani,<br \/>\n                Venus Apartments, G-46, R.G. Thadani Marg,<br \/>\n                12th Floor, Worli, Mumbai-400018.\n<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Mr.Ashish Babubhai Ghelani vs Cbdt on 8 June, 2010 CENTRAL INFORMATION COMMISSION Room No. 308, B-Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066 File No.CIC\/LS\/A\/2010\/000275 Appellant : Shri Ashish Babubhai Ghelani Public Authority : Income Tax Department, Mumbai (through : Shri K.K. Mahajan, Addl. CIT, Range 16(2), Mumbai) Date of Hearing [&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-241476","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.Ashish Babubhai Ghelani vs Cbdt on 8 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-ashish-babubhai-ghelani-vs-cbdt-on-8-june-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mr.Ashish Babubhai Ghelani vs Cbdt on 8 June, 2010 - Free Judgements of Supreme Court &amp; 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