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Income tax returns and assessment particulars constitute personal information within 8(1)(j) of RTI

Case Law Details

TaxGuru Citation
2026 taxguru.in 2816
Case Name
ITO Vs SMT Gulsanober (Karnataka High Court)
Date of Judgement/Order
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ITO Vs SMT Gulsanober (Karnataka High Court)

Karnataka High Court held that the Income tax returns, assessment particulars and related financial details do constitute “personal information” within the meaning of Section 8(1)(j) of the Right to Information Act, 2005.

Facts- The Petitioner, who is serving as the Chief Public Information Officer (CPIO) at the Central Processing Centre of the Income Tax Department, Bengaluru, was seized of an application dated 07.08.2017 submitted by Respondent No.1 under the provisions of the Right to Information Act, 2005. Respondent No.1, who is the wife of Sri Zafar Ali Asar Ali Ansari, sought disclosure of certain information relating to her husband. The information requested pertained to the Assessment Years 2012– 2017 and included copies of his Income Tax Returns, details of tax paid, and the name and address of the bank(s) connected with his financial records. Upon consideration of the request, the Petitioner, by order dated 31.08.2017, rejected the application invoking Section 8(1)(e) of the RTI Act.

Aggrieved by the rejection, Respondent No.1 preferred a statutory appeal. The Appellate Authority, by order dated 23.09.2017, dismissed the appeal. Thereafter, Respondent No.1 carried the matter in a second appeal before the Central Information Commission. The Commission, by order dated 12.04.2019, allowed the appeal and directed the Petitioner to furnish the information sought. It is this order dated 12.04.2019, passed by the Central Information Commission, that is called in question in the present writ petition.

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