{"id":45576,"date":"2010-01-25T00:00:00","date_gmt":"2010-01-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shri-deepak-kulshrestha-vs-income-tax-department-agra-on-25-january-2010"},"modified":"2016-12-03T09:40:25","modified_gmt":"2016-12-03T04:10:25","slug":"shri-deepak-kulshrestha-vs-income-tax-department-agra-on-25-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shri-deepak-kulshrestha-vs-income-tax-department-agra-on-25-january-2010","title":{"rendered":"Shri Deepak Kulshrestha vs Income Tax Department, Agra on 25 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Shri Deepak Kulshrestha vs Income Tax Department, Agra on 25 January, 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\/2009\/001042\n\nAppellant               :        Shri Deepak Kulshrestha\n\nPublic Authority        :        Income Tax Department, Agra\n                                 (through Cdr S.K. Mishra, Addl. CIT, Agra &amp;\n                                 Anand Kumar, ITO)\n\nDate of Hearing         :        25.1.2010\n\nDate of Decision        :        25.1.2010\n\nFACTS<\/pre>\n<p> :\n<\/p>\n<p>      By his letter of 14.2.2009, the appellant had sought the following<br \/>\ninformation :-\n<\/p>\n<blockquote><p>      &#8220;(1) What was the total declared income of Preeti&#8217;s father Shri<br \/>\n              Vinod Kulshretha, her brothers Atul &amp; Anjul Kulshrestha for<br \/>\n              the financial year 2000-01?\n<\/p><\/blockquote>\n<blockquote><p>      (2)     So called 30.5 Lacs Rs &amp; 20 Tolas of gold, were they<br \/>\n              declared as a part of the declared income for the year 2000-<br \/>\n              01?\n<\/p><\/blockquote>\n<blockquote><p>              (2.1) If yes, what was the source of income for this &amp; did<br \/>\n              they pay any tax to the government on that? Or<br \/>\n              (2.2) If no, then does this whole thing of 3.5 Lacs cash &amp; 20<br \/>\n              tolas of gold is a part of certain undisclosed source of<br \/>\n              income?\n<\/p><\/blockquote>\n<blockquote><p>      What is the basis of this undisclosed source of income?&#8221;\n<\/p><\/blockquote>\n<p>2.     This was responded vide Shri Anand Kumar, ITO, vide order dated<br \/>\n15.4.2009 but did not decide the matter in categorical terms, one way or the<br \/>\nother. However, in subsequent order dated 11.5.2009, ITO had refused to<br \/>\ndisclose the information u\/s 8 of the RTI Act. The first appeal was decided<br \/>\nby the AA vide order dated 22.5.2009 wherein he affirmed the CPIO&#8217;s<br \/>\norder.\n<\/p>\n<p>3.     The present appeal is directed against the orders of the CPIO\/AA.\n<\/p>\n<p>4.     Heard on 25.1.2010. Appellant present. The public authority is<br \/>\nrepresented by the officers named above. It is the forceful submission fo<br \/>\nthe appellant that false and fabricated case has been foisted against him and<br \/>\nthe members of his family by his wife and her family members u\/s 498A of<br \/>\nthe IPC etc and he wishes to seek the requested information to prove his<br \/>\ninnocence in the court of law where the trial is pending. He also relies on<br \/>\nBhagat Singh case decided by the Hon&#8217;ble Delhi High Court in this regard.\n<\/p>\n<p> 5.     It is to be noted that the issue of disclosure of ITRs was decided by a<br \/>\nFive member Bench of this Commission on 15th of June, 2009 in File No.<br \/>\nCIC\/AT\/A\/2008\/00628 (Milap Choraria Vs CBDT) wherein the<br \/>\nCommission took the view that ITRs are &#8216;personal information&#8217; and,<br \/>\ntherefore, exempted from disclosure under clause (j) of section 8 (1) of the<br \/>\nRTI Act. A similar plea raised by appellant Shri Choraria in this case was<br \/>\nheld to be misconceived by the Commission.\n<\/p>\n<p>                                 DECISION\n<\/p>\n<p>6.     The ratio of the above decision applies to this case and, therefore,<br \/>\nthe appeal is dismissed. It is, however, it is open to the appellant to resort<br \/>\nto the provisions of section 138 (1) (b) of the Income Tax Act, 1961 and<br \/>\nsection 91 of the Code of Criminal Procedure, 1973, in this regard, if so<br \/>\nadvised.\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<br \/>\nsupplied against application and payment of the charges, prescribed under<br \/>\nthe Act, to the CPIO of this Commission.\n<\/p>\n<p>(K.L. Das)<br \/>\nAssistant Registrar<\/p>\n<p>Address of parties :-\n<\/p>\n<p>1.    Cdr S.K. Mishra<br \/>\n      Addl. CIT,<br \/>\n      Income Tax Department,<br \/>\n      Aayakar Bhawan, Sanjay Place,<br \/>\n      M.G. Road, Agra.\n<\/p>\n<p>2.     Shri Deepak Kulshrestha<br \/>\n       B-23, Brij Vihar,<br \/>\n       Ghaziabad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Shri Deepak Kulshrestha vs Income Tax Department, Agra on 25 January, 2010 CENTRAL INFORMATION COMMISSION Room No. 308, B-Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi-110066 File No.CIC\/LS\/A\/2009\/001042 Appellant : Shri Deepak Kulshrestha Public Authority : Income Tax Department, Agra (through Cdr S.K. Mishra, Addl. CIT, Agra &amp; Anand Kumar, ITO) [&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-45576","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 Deepak Kulshrestha vs Income Tax Department, Agra on 25 January, 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\/shri-deepak-kulshrestha-vs-income-tax-department-agra-on-25-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shri Deepak Kulshrestha vs Income Tax Department, Agra on 25 January, 2010 - Free Judgements of Supreme Court &amp; 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