{"id":44700,"date":"2008-07-08T00:00:00","date_gmt":"2008-07-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shri-p-c-sekhar-vs-income-tax-department-on-8-july-2008"},"modified":"2019-01-11T04:15:15","modified_gmt":"2019-01-10T22:45:15","slug":"shri-p-c-sekhar-vs-income-tax-department-on-8-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shri-p-c-sekhar-vs-income-tax-department-on-8-july-2008","title":{"rendered":"Shri P.C. Sekhar vs Income Tax Department on 8 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Shri P.C. Sekhar vs Income Tax Department on 8 July, 2008<\/div>\n<pre>                  CENTRAL INFORMATION COMMISSION\n                                .....\n<\/pre>\n<p>                                        F.No.CIC\/AT\/A\/2007\/01558<br \/>\n                                          Dated, the 08th July, 2008.\n<\/p>\n<p> Appellant        : Shri P.C. Sekhar<\/p>\n<p> Respondents : Income Tax Department<\/p>\n<p>      This second-appeal by Shri P.C. Sekhar (appellant) came up for hearing<br \/>\non 02.06.2008. Appellant was present in person along with his mother,<br \/>\nSmt.P.Tirunagavalli and the respondents were absent.\n<\/p>\n<p>2.     Apart from the main-appeal against non-disclosure of information, the<br \/>\nappellant has also filed a complaint against the respondents for their failure to<br \/>\nsupply information to him within the time stipulated under<br \/>\nSection 7(1) of the RTI Act.\n<\/p>\n<p>Appeal:\n<\/p>\n<p>3.    Appellant stated that he had filed his RTI-request dated 29.03.2007<br \/>\ncomprising the following request:-\n<\/p>\n<p>      &#8220;1A    Facts:\n<\/p>\n<p>             TDS certificate for the financial year 2005-06 was not issued to me<br \/>\n             by my employer from 29-04-06 to 05-12-06 despite numerous<br \/>\n             reminders. The issuance of TDS certificate on 05-12-06 was done<br \/>\n             due to intervention of Central Information Commission.\n<\/p>\n<p>        1B   Information Required:\n<\/p>\n<blockquote><p>             Following records of the Income Tax Department in pursuance of<br \/>\n             my complaint letters dated 02-08-06 and 26-10-06.<\/p>\n<blockquote><p>             1.       Notings;\n<\/p><\/blockquote>\n<blockquote><p>             2.       Action taken reports;\n<\/p><\/blockquote>\n<blockquote><p>             3.       Letters of communication to my employer.\n<\/p><\/blockquote>\n<p>        2A   Facts:\n<\/p>\n<blockquote><p>             Hon&#8217;ble Supreme Court had held in number of cases that the<br \/>\n             corporate character would be ignored and veil would be pierced<br \/>\n             where the same is misused for the purpose of committing illegality<\/p>\n<p><span class=\"hidden_text\">                                                                      Page 1 of 4<\/span><br \/>\n              or for defrauding others. The Hon&#8217;ble Supreme Court had further<br \/>\n             held that justice has no favorite other than truth. Fraud vitiates all<br \/>\n             transactions known to the law, however, high degree of solemnity<br \/>\n             may be attached to the transactions. Few case laws are cited<br \/>\n             below:-\n<\/p><\/blockquote>\n<blockquote><p>                  o   COMMISSIONER          OF CENTRAL EXCISE, NEW DELHI VS. MODI<br \/>\n                      ALKALIES &amp; CHEMICALS LTD. Appeal (Civil) 7827-7834 Of 2002 DOJ:<br \/>\n                      18\/08\/2004.<\/p><\/blockquote>\n<blockquote><p>                  o   DELHI DEVELOPMENT AUTHORITY VS. SKIPPER CONSTRUCTION<br \/>\n                      Special Leave Petition (Civil) 21000 of 1993<\/p>\n<p>       2B    Information Required:\n<\/p><\/blockquote>\n<blockquote><p>             Following records of the Income Tax Department in pursuance of<br \/>\n             my complaint letter dated 23-02-2007 wherein corroborating<br \/>\n             evidences were submitted to substantiate the fraud committed by<br \/>\n             my employer.\n<\/p><\/blockquote>\n<blockquote><p>             1.       Notings;\n<\/p><\/blockquote>\n<blockquote><p>             2.       Action taken reports;\n<\/p><\/blockquote>\n<blockquote><p>             3.       Letters of communication to my employer.&#8221;\n<\/p><\/blockquote>\n<\/blockquote>\n<blockquote><p>4.    CPIO provided replies to the appellant on 09.08.2007 (demanding fee)<br \/>\nand on 14.092007. Appellant filed his first-appeal dated 01.10.2007 against the<br \/>\norder of the CPIO by post which was returned to him undelivered.\n<\/p><\/blockquote>\n<p>He, thereafter, filed his first-appeal dated 08.10.2007 through the CPIO,<br \/>\nShri K.M. Verma, but no reply was given to him from the Appellate Authority&#8217;s<br \/>\nend.\n<\/p>\n<p>5.     The appellant has submitted that reply provided to him by the CPIO was<br \/>\nentirely unconnected with the queries made by the appellant in his<br \/>\nRTI-application. While the information which the appellant had asked for was in<br \/>\nrespect of notings and action taken on appellant&#8217;s TDS deductions by the Income<br \/>\nTax Office at Bombay, the reply provided to him included extracts of documents<br \/>\nwhich had nothing to do with the subject of the appellant&#8217;s RTI-application.<br \/>\nAppellant has reiterated that he be provided the relevant information which<br \/>\nincluded the notings by the Mumbai office of Income Tax Department in the<br \/>\nmatter of appellant&#8217;s TDS deduction, action taken reports and communication by<br \/>\nthe Income Tax Department to the employer of the appellant in the matter of<br \/>\nTDS deductions.\n<\/p>\n<p>Decision:\n<\/p>\n<p>6.     Commission noted that the respondents had failed to appear for the<br \/>\nhearing of the second-appeal before the Commission. They had also failed to<br \/>\n<span class=\"hidden_text\">                                                                          Page 2 of 4<\/span><br \/>\n furnish their written-submissions about the points made by the appellant in his<br \/>\nsecond-appeal, which was transmitted to the CPIO and the Appellate Authority,<br \/>\nvide Commission&#8217;s notice dated 26.12.2007.\n<\/p>\n<p>7.      A perusal of the submissions made by the appellant vis-\u00e0-vis the replies of<br \/>\nthe CPIO prove the point made by the appellant that he had not been provided<br \/>\nthe information as requested by him. There appears to be an attempt to somehow<br \/>\ngo through the motions under the RTI Act without actually disclosing<br \/>\ninformation as requested by the appellant in his RTI-application. This is contrary<br \/>\nto the letter and the spirit of the RTI Act.\n<\/p>\n<p>8.     The CPIO, Shri K.M.Verma, Commissioner of Income Tax (TDS)<br \/>\n(or his successor, if any) is directed that within one week from the date of the<br \/>\nreceipt of this order he shall provide all requested information to the appellant<br \/>\nfree of cost. He shall also separately issue a notice to the appellant asking him to<br \/>\ninspect the documents held by the CPIO or an officer of the public authority as<br \/>\nthe case may be corresponding to the appellant&#8217;s RTI-queries. Should the<br \/>\nappellant wish to inspect documents, records and files, these shall be disclosed to<br \/>\nhim by the CPIO through inspection within two weeks of the requisition for<br \/>\ninspection being filed by the appellant, which he shall be allowed to file within 4<br \/>\nweeks from the date of the receipt of this order. Appellant shall be allowed to<br \/>\ntake copies of such documents as he may identify without any payment of<br \/>\ncharges or fees.\n<\/p>\n<p>9.     The appeal is disposed of with these directions.\n<\/p>\n<p>Complaint:\n<\/p>\n<p>10.    As there had been delays in providing information to the appellant by the<br \/>\nCPIO and total silence from the side of the Appellate Authority, notice under<br \/>\nSection 20(1) of the RTI Act be served on the CPIO to show cause as to why a<br \/>\npenalty of Rs.25,000\/- not be imposed on him for provision of delayed,<br \/>\nincomplete and misleading information to the complainant in response to<br \/>\nappellant&#8217;s RTI-application dated 29.03.2007.\n<\/p>\n<p>11.    Notices under Section 19(8)(b) may be served on the head of the public<br \/>\nauthority, viz. Chairman, CBDT, repeated to the Appellate Authority &amp; Chief<br \/>\nCommissioner of Income Tax, Mumbai to show cause as to why a compensation<br \/>\nof Rs.50,000\/- should not be awarded to the complainant, Shri P.C. Sekhar for<br \/>\nthe detriment suffered by him due to non-disposal of his first-appeal by the<br \/>\nAppellate Authority. Notices returnable in 2 weeks.\n<\/p>\n<p>12.    Schedule show-cause hearing.\n<\/p>\n<p><span class=\"hidden_text\">                                                                         Page 3 of 4<\/span><\/p>\n<p> 12.   Copy of this decision be sent to the parties.\n<\/p>\n<p>                                                                  Sd\/-\n<\/p>\n<p>                                                           (A.N. TIWARI)<br \/>\n                                             INFORMATION COMMISSIONER<br \/>\nAuthenticated by &#8211;\n<\/p>\n<p>     Sd\/-\n<\/p>\n<p>( D.C. SINGH )<br \/>\nUnder Secretary &amp; Asst. Registrar<\/p>\n<p><span class=\"hidden_text\">                                                                Page 4 of 4<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Shri P.C. Sekhar vs Income Tax Department on 8 July, 2008 CENTRAL INFORMATION COMMISSION &#8230;.. F.No.CIC\/AT\/A\/2007\/01558 Dated, the 08th July, 2008. Appellant : Shri P.C. Sekhar Respondents : Income Tax Department This second-appeal by Shri P.C. Sekhar (appellant) came up for hearing on 02.06.2008. Appellant was present in person along with his [&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-44700","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>Shri P.C. 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