{"id":54561,"date":"2008-11-18T00:00:00","date_gmt":"2008-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shri-t-jayachandran-vs-income-tax-department-chennai-on-18-november-2008"},"modified":"2016-02-19T18:10:19","modified_gmt":"2016-02-19T12:40:19","slug":"shri-t-jayachandran-vs-income-tax-department-chennai-on-18-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shri-t-jayachandran-vs-income-tax-department-chennai-on-18-november-2008","title":{"rendered":"Shri T. Jayachandran vs Income Tax Department, Chennai on 18 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Shri T. Jayachandran vs Income Tax Department, Chennai on 18 November, 2008<\/div>\n<pre>667TJayaChandranITOChennai1811 11             1\n\n\n                         CENTRAL INFORMATION COMMISSION\n                            Block IV, 4Th Floor, Old JNU Campus\n                                     New Delhi-110067\n\n                               Appeal No. CIC\/AT\/A\/2008\/00067\/LS\n\nAppellant:                                     Shri T. Jayachandran\n\nPublic Authority:                              Income Tax Department,\n                                               Company Circle-II(2), Chennai\n                                               (through Shri Vivekanand, Additional CIT\n                                               and Shri P.R. Narayanan, ITO)\n\nDate of Hearing:                               18\/11\/2008\n\nDate of Decision                               18\/11\/2008\n\nFACTS<\/pre>\n<p>:-\n<\/p>\n<p>         In his letter of 23\/11\/200, the Appellant had made the following request to the<br \/>\nCPIO:-\n<\/p>\n<p>         &#8220;I request you to kindly furnish a copy of the Assessment Orders and connected<br \/>\nAppellate Orders of Indian Bank No.31, Rajaji Salai, Chennai 600 001 a Public Sector<br \/>\nUndertaking as under:\n<\/p>\n<blockquote><p>             1. Assessment Order dated 30.3.1994 for Assessment Year 1991-92\n<\/p><\/blockquote>\n<blockquote><p>             2. Order of CIT Appeals XI in ITA No.397\/94-95 dated 13.3.2003\n<\/p><\/blockquote>\n<blockquote><p>             3. Assessment Order dated 20.3.1995 for Assessment Year 1992-93\n<\/p><\/blockquote>\n<blockquote><p>             4. Order of CIT Appeals XI against the above Assessment Orders\n<\/p><\/blockquote>\n<blockquote><p>             5. Assessment Order dated 25.1.1996 for Assessment Year 1993-94\n<\/p><\/blockquote>\n<blockquote><p>             6. Order of CIT Appeals XI in ITA No.TR268\/01-02 dated 5.7.2004&#8243;\n<\/p><\/blockquote>\n<p>2.       The CPIO had denied this information on the ground that as it was not covered u\/s<br \/>\n130(8) Income Tax Act and u\/s8(1)(j) of RTI Act, 2005 by his letter dated 13\/12\/2007.<br \/>\nThe Appellant had filed an Appeal dated 29\/12\/2007 before the appellate Authority. The<br \/>\nAppellate Authority, vide order dated 25\/01\/2008 had upheld the decision of CPIO.\n<\/p>\n<p>3.       The present Appeal has been directed against the order of the Appellate<br \/>\nAuthority.\n<\/p>\n<p><span class=\"hidden_text\"> 667TJayaChandranITOChennai1811 11               2<\/span><\/p>\n<p>4.       we had issued notice to the parties for hearing on 05\/11\/2008. The Appellant was<br \/>\nrepresented by Advocate Ilam Bharathi. However, nobody appeared on behalf of the<br \/>\nIncome Tax Department.              Accordingly, notice was issued to CPIO and Appellate<br \/>\nAuthority for hearing on 18\/11\/2008.\n<\/p>\n<p>5.       The matter was heard on 18\/11\/2008. The Income Tax Department is represented<br \/>\nby S\/Shri Vivekanand, Additional CIT and P.R. Narayanan, ITO (CPIO). The Appellant<br \/>\ndid not appear before the Commission.\n<\/p>\n<p>6.       Shri Vivekanand, Additional CIT, drew my attention to the written statements<br \/>\ndated 31\/10\/2008, filed by Shri Narayanan (CPIO), against the disclosure of the<br \/>\ninformation in question. He also adduced the following arguments against the disclosure<br \/>\nof information:-\n<\/p>\n<blockquote><p>         (i)      As the information requested for relates to a third party, i.e., Indian Bank,<br \/>\n                  it cannot be disclosed\n<\/p><\/blockquote>\n<blockquote><p>         (ii)      No public interest has been established in the disclosure of this<br \/>\n                  information.\n<\/p><\/blockquote>\n<blockquote><p>         (iii)    The Appellant had requested Chief Commissioner, Income Tax, Chennai,<br \/>\n                  calling for this information u\/s 138 of Income Tax Act, which was<br \/>\n                  declined. He has now filed the WB before the Madras High Court against<br \/>\n                  the order of the Chief Income Tax Commissioner as the matter is sub<br \/>\n                  judice, this information cannot be disclosed u\/s 8(1)(h) of the RTI Act.\n<\/p><\/blockquote>\n<blockquote><p>         (iv)     The Appellant&#8217;s Income Tax Assessment Appeal on the same issues is<br \/>\n                  presently pending in the Madras High Court.        As information cannot be<br \/>\n                  disclosed, the matter being sub judice, as it may impede the process of<br \/>\n                  justice. There is fiduciary relationship between the Indian Bank and the<br \/>\n                  Income Tax Department and, thus, disclosure is exempted us 8(1)(e) of the<br \/>\n                  RTI Act.\n<\/p><\/blockquote>\n<blockquote><p>         (v)      The Indian Bank itself is a Public Authority and the Appellant could have<br \/>\n                  moved the Indian Bank for this information.\n<\/p><\/blockquote>\n<blockquote><p>         (vi)     The Appeal o the Indian Bank against its Income Tax Assessment is also<br \/>\n                  pending before the Madras High Court, so the matter is sub judice under<br \/>\n                  section 8(1)(h) of the RTI Act, 2005.\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\"> 667TJayaChandranITOChennai1811 11                      3<\/span><\/p>\n<p>7.       On the other hand, the submissions of Shri Ilam Bharati, representative of the<br \/>\nAppellant are as summarized below:-\n<\/p>\n<blockquote><p>         (i)      No doubt, the statutory Appeal is pending in the Hon&#8217;ble Madras High<br \/>\n                  Court, but that Appeal is only on the point of law and not on facts. He is<br \/>\n                  requesting for the assessment Orders referred to above to determine facts.\n<\/p><\/blockquote>\n<blockquote><p>         (ii)     Chandrakala &amp; Co. is Proprietor Firm of the Appellant.                            It is the<br \/>\n                  contention of shri Ilam Bharati that, as per his information, an amount of<br \/>\n                  Rs.14.73 crores has been shown as Income Tax of the Indian Bank and the<br \/>\n                  same amount has been assessed as income of the Appellant. In other<br \/>\n                  words, the Income Tax Authorities have levied Income Tax for the same<br \/>\n                  amount on two sources, viz., the Indian Bank and the Appellant.\n<\/p><\/blockquote>\n<blockquote><p>         (iii)    That he does not want the entire documents requested for by him in para<br \/>\n                  _______above.\n<\/p><\/blockquote>\n<blockquote><p>         (iv)     He wants only those portions of the documents which concern the income<br \/>\n                  of M\/s. Chandrakala &amp; Co.\n<\/p><\/blockquote>\n<blockquote><p>         (v)      Shri Thyagarajan, Commissioner of Appeals, Chennai, had passed an<br \/>\n                  order in Appellant&#8217;s favour and the Income Tax Department had gone in<br \/>\n                  Appeal before Income Tax Appellate Tribunal.\n<\/p><\/blockquote>\n<p>7.       Advocate Ilam Bharati is requested to furnish the document, which he is willing<br \/>\nto do.\n<\/p>\n<p>                                           INTERIM ORDER\n<\/p>\n<p>8.       Shri Vivekanand, CIT, requested for filing detailed written submissions. His<br \/>\nrequest is allowed. Advocate Ilam Bharati also requested for filing detailed written<br \/>\nsubkissions and also a copy of the order passed by Commissioner, Income Tax, Chennai,<br \/>\nin case of Jaychandra. His request is also allowed. The submissions may be filed within<br \/>\nnext two weeks time. The matter is adjourned.\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 against application and payment<br \/>\nof the charges, prescribed under the Act, to the CPIO of this Commission.\n<\/p>\n<p>(K.L. Das)<br \/>\nAssistant Registrar<br \/>\n 667TJayaChandranITOChennai1811 11   4<\/p>\n<p>Tele: 011-2616 26 62\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Shri T. Jayachandran vs Income Tax Department, Chennai on 18 November, 2008 667TJayaChandranITOChennai1811 11 1 CENTRAL INFORMATION COMMISSION Block IV, 4Th Floor, Old JNU Campus New Delhi-110067 Appeal No. CIC\/AT\/A\/2008\/00067\/LS Appellant: Shri T. Jayachandran Public Authority: Income Tax Department, Company Circle-II(2), Chennai (through Shri Vivekanand, Additional CIT and Shri P.R. Narayanan, 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-54561","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 T. 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