Central Information Commission
Sudhir Bandu Jadhav vs Chief Commissioner Of Income Tax (Cca) , ... on 12 August, 2021
Author: Neeraj Kumar Gupta
Bench: Neeraj Kumar Gupta
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग,मुिनरका
Baba Gangnath Marg, Munirka
नई द ली, New Delhi - 110067
ि तीय अपील सं या/Second Appeal Nos. CIC/CCITM/A/2019/162342,
CIC/CCITM/A/2019/162357, CIC/CCITM/A/2019/162355
CIC/CCITM/A/2019/162338, CIC/CCITM/A/2019/162353
CIC/CCITM/A/2019/162352, CIC/CCITM/A/2019/162351
CIC/CCITM/A/2019/162350, CIC/CCITM/A/2019/162349
CIC/CCITM/A/2019/162348, CIC/CCITM/A/2019/162347
CIC/CCITM/A/2019/162343, CIC/CCITM/A/2019/162346
CIC/CCITM/A/2019/162345, CIC/CCITM/A/2019/162344
CIC/CCITM/A/2019/162341 (Total 16 Files)
Mr. Sudhir Bandu Jadhav ...अपीलकता/Appellant
VERSUS
बनाम
CPIO ... ितवादी /Respondents
O/o. the Income Tax Officer-
27(3)(2), Tower No. 6, 4th Floor
Room No. 425, Vashi Railway
Station Complex, Vashi, Navi
Mumbai-400703
CPIO
O/o. the Dy. Commissioner of
Income Tax, 10(2)(2), Room No. 209,
2nd Floor, Aaykar Bhawan, MK Road,
Mumbai-400020
CPIO
O/o. the Dy. Commissioner of
Income Tax, 14(2)(2), Room No. 461,
Aaykar Bhawan, MK Road, Mumbai-
400020
CPIO
O/o. the Dy. Commissioner of
Income Tax, 14(2)(2), Room No. 461,
Aaykar Bhawan, MK Road, Mumbai-
400020
Page 1 of 20
CPIO
O/o. the Jt. Commissioner of Income
Tax, Circle-2(1), Room No. 802, 8th
Floor, Old CGO Building, MK Road,
Mumbai-400020
CPIO
O/o. the Asstt. Commissioner of
Income Tax-32(2), Pratyaksh Kar
Bhawan, C-11, Room No. 308,
3rd Floor, Bandra Kurla Complex,
Bandra East, Mumbai-400051
CPIO
O/o. the Asstt. Commissioner of
Income Tax-25(2), Room No. 220,
Kautilya Bhawan, Bandra Kurla
Complex, Bandra East, Mumbai-
400051
CPIO
O/o. the Income Tax Officer-36(3)(4)
Room No. 507, 5th Floor, C-11,
Pratyakshya Kar Bhawan, BKC,
Bandra East, Mumbai-400051
CPIO
O/o. the Dy. Commissioner of
Income Tax, Central Circle-3(4),
Room No. 1923, 19th Floor,
Air India Building, Nariman Point
Mumbai-400021
CPIO
O/o. the Asstt. Commissioner of
Income Tax-32(1) 2nd Floor, Room
No. 2019, C-11, Pratyaksh Kar
Bhawan, BKC, Bandra East
Mumbai-400021
CPIO
O/o. the Asstt. Commissioner of
Income Tax-25(3) C-10, Room No.
601, 6th Floor, Pratyaksh
KarBhawan, BKC,
Page 2 of 20
Bandra East Mumbai 400051
CPIO
O/o. the Dy. Commissioner of
Income Tax, Central Circle-8(1)
Aayakar Bhawan, MK Road,
Mumbai-400020
CPIO
O/o. the Dy. Commissioner of
Income Tax-12(1)(1), Room No. 223,
Aayakar Bhawan, MK Road, New
Marien Lines, Churchgate, Mumbai-
400020
CPIO
O/o. the Asstt. Commissioner of
Income Tax, Circle-19(3), Room No.
206, Matru Mandir, Tardeo, Mumbai-
400007
CPIO
O/o. the Dy. Commissioner of
Income Tax -14(3)(1), Aayakar
Bhawan, 4th Floor, Room No. 455,
MK Road, Mumbai-400020
Date of hearing: 09.08.2021
ORDER
1. The appellant filed 16 applications under the Right to Information Act, 2005 (RTI Act) before the Central Public Information Officer (CPIO), Income Tax Officer, Headquarter, Mumbai-400020 seeking information on two points. The details of information sought by the appellant in all 16 RTI applications and the reply given by the CPIO in each of those applications is enumerated in Annexure-'A' as enclosed along with this order.
2. Being aggrieved with the response given by the respondent, the appellant filed 16 second appeals under Section 19(3) of the RTI Act before the Commission requesting to take appropriate legal action against the CPIO u/Section 20 of the RTI Act and also to furnish complete and correct information to him.
Page 3 of 20Hearing:
3. The appellant attended the hearing through audio-call. The respondents, Ms. Shreekala Nair, CPIO, Shri Priyank Jain, CPIO, Ms. Jaishree Thakur, CPIO, Shri Rajesh Ojha, CPIO, Shri Kuldeep Dwivedi, CPIO, Shri Braj Bhushan Pandey, CPIO, Shri Satyam Thakur, CPIO, Shri Kumar Aditya, CPIO, Ms. Seema Chaudhary, CPIO, Shri Dheerendra Kumar, CPIO and Shri Milind A Jagtap, CPIO attended the hearing through audio-call.
4. The written submissions of the parties are taken on record. The third party M/s. Prakash Engineers and Infraprojects has also submitted their written submissions and the same has been taken on record.
5. The appellant submitted that till date no information has been provided to him by the respondent on his 16 RTI applications. The appellant submitted that the respondents has wrongly denied the information sought by him in his RTI applications under Section 8(1)(e) and 8(1)(j) of the RTI Act. The appellant further stated that the information sought by him is in larger public interest and can be disclosed under the RTI Act.
6. The respondents of different Circles submitted that they have categorically informed the appellant that the information sought by him is personal information of third party and is held by them in fiduciary capacity, therefore, it is exempted from disclosure under Section 8(1)(e) and Section 8(1)(j) of the RTI Act. The respondents of different Circles further submitted that they have also exercised the provision of Section 11 of the RTI Act and has sought consent from the third party but the third party has specifically denied disclosure of their information to the appellant. The respondents further submitted that the appellant has also not disclosed any larger public interest for disclosure of information.
Decision:
7. The Commission, after hearing the submissions of all the parties and after perusal of records, observes that the appellant has sought information related to copy of balance sheet, Profit and Loss account and copy of notice/letter sent to the various companies/firms as mentioned in Annexure-A (as attached along with this order) for the period 01.01.2013 till the date of RTI application from the respondents public authorities. The respondents in its response has denied the disclosure of information to the appellant on the ground that it is exempted from disclosure under Section 8(1)(e) and 8(1)(j) of the RTI Act.
8. The Commission is of the view that the information sought by the appellant in his RTI applications is personal information of third party, which is Page 4 of 20 exempted from disclosure under Section 8(1)(j) and 8(1)(e) of the RTI Act, 2005. Reliance was also placed on the decision of Hon'ble Supreme Court in Girish Ramchandra Deshpande vs. Central Information Commission & ors. SLP(C) No. 27734 of 2012 dated 03.10.2012 wherein it was held as under:
"14. The details disclosed by a person in his income tax returns are "personal information" which stand exempted from disclosure under clause (j) of Section 8(1) of the RTI Act, unless involves a larger public interest and the central Public Information officer or the state public Information officer or the Appellate Authority is satisfied that the larger public interest justifies the disclosure of such information."
9. The Commission took note of the issue regarding the "personal information" held by an individual in its personal capacity and the personal information held by the entities/corporations/trusts in their private capacity. In this context, a reference was drawn on the Hon'ble Delhi High Court decision in Naresh Trehan vs. Rakesh Kumar Gupta and Ors.( 2015) 216 DLT 156 wherein it was held:
"20. It has been contended by the petitioners that the expression "personal information" must also extend to information relating to corporate entities. Inasmuch as they may also fall within the definition of expression "person" under the General Clauses Act, 1897 as well as under the Income Tax Act, 1961. However, I am unable to accept this contention for the reason that the expression "personal information" as used in clause (j) of Section 8(1) of the Act has to be read in the context of information relating to an individual. A plain reading of the aforesaid clause would indicate that the expression "personal information" is linked with "invasion of privacy of the individual". The use of the word "the" before the word "individual"
immediately links the same with the expression "personal information"
21. Black's law dictionary, sixth edition, inter alia, defines the word "personal" as under:- "The word "personal" means appertaining to the person; belonging to an individual; limited to the person; having the nature or partaking of the qualities of human beings, or of movable property."
23. In my view, the aforesaid reasoning would also be applicable to the expression "personal" used in Section 8(1)(j) of the Act. The expression 'individual' must be construed in an expansive sense and would include a body of individuals. The said exemption would be available even to unincorporated entities as also private, closely held Page 5 of 20 undertaking which are in substance alter egos of their shareholders. However, the expression individual cannot be used as a synonym for the expression 'person'. Under the General Clauses Act, 1897 a person is defined to "include any company or association or body of individuals, whether incorporated or not". Thus, whereas a person would include an individual as well as incorporated entities and artificial persons, the expression 'individual' cannot be interpreted to include such entities. The context in which, the expression "personal information" is used would also exclude it application to large widely held corporations. While, confidential information of a corporation is exempt from disclosure under Section 8(1) (d) of the Act, there is no scope to exclude other information relating to such corporations under Section 8(1)(j) of the Act as the concept of a personal information cannot in ordinary language be understood to mean information pertaining to a public corporation."
22. A perusal of the above definition also indicates that the ordinary usage of the word "personal" is in the context of an individual human being and not a corporate entity. The U.S. Supreme Court has also interpreted the expression "personal" to be used in the context of an individual human being and not a corporate entity. In the case of Federal Communications Commission v. AT&T Inc: 2011 US LEXIS 1899 the US Supreme Court considered the meaning of the expression "personal privacy" in the context of the Freedom of Information Act, which required Federal Agencies to make certain records and documents publically available on request. Such disclosure was exempt if the records "could reasonably be expected to constitute an unwarranted invasion of personal privacy". The U.S. Supreme Court held that the expression "Personal" used in the aforesaid context could not be extended to corporations because the word "personal" ordinarily refers to individuals. The Court held that the expression "personal" must be given its ordinary meaning. The relevant extract of the said judgment is as under: "Person" is a defined term in the statute; "personal" is not. When a statute does not define a term, we typically "give the phrase its ordinary meaning," [Johnson v. United States, 559 U.S., 559 U.S. 133, 130 S. Ct. 1265, 176 L. Ed. 2d 1, 8 (2010)]. "Personal" ordinarily refers to individuals. We do not usually speak of personal characteristics, personal effects, personal correspondence, personal influence, or personal tragedy as referring to corporations or other artificial entities. This is not to say that Page 6 of 20 corporations do not have correspondence, influence, or tragedies of their own, only that we do not use the word "personal" to describe them. Certainly, if the chief executive officer of a corporation approached the chief financial officer and said, "I have something personal to tell you," we would not assume the CEO was about to discuss company business. Responding to a request for information, an individual might say, "that's personal." A company spokesman, when asked for information about the company, would not. In fact, we often use the word "personal" to mean precisely the opposite of business related: We speak of personal expenses and business expenses, personal life and work life, personal opinion and a company's view."
The Commission referred to the Hon'ble Supreme Court decision in CBSE v. Aditya Bandhopadhyay (2011) 8 SCC 497 wherein it was held as under:
22. ".... But the words 'information available to a person in his fiduciary relationship' are used in section 8(1)(e) of RTI Act in its normal and well recognized sense, that is to refer to persons who act in a fiduciary capacity, with reference to a specific beneficiary or beneficiaries who are to be expected to be protected or benefited by the actions of the fiduciary - a trustee with reference to the beneficiary of the trust, a guardian with reference to a minor/physically/infirm/mentally challenged, a parent with reference to a child, a lawyer or a chartered accountant with reference to a client, a doctor or nurse with reference to a patient, an agent with reference to a principal, a partner with reference to another partner, a director of a company with reference to a share-holder, an executor with reference to a legatee, a receiver with reference to the parties to a lis, an employer with reference to the confidential information relating to the employee, and an employee with reference to business dealings/transaction of the employer."
10. Further, no larger public interest has been disclosed by the appellant in the matter. Therefore, the Commission agrees with the response given by the CPIO and FAA.
11. No further intervention of the Commission is required in the matter.
12. With the above observations, the appeals are disposed of.Page 7 of 20
13. Copy of the decision be provided free of cost to the parties.
नीरज कु मार गु ा) Neeraj Kumar Gupta (नीरज ा सूचना आयु ) Information Commissioner (सू दनांक / Date : 09-08-2021 Authenticated true copy (अिभ मािणत स यािपत ित) S. C. Sharma (एस. सी. शमा), Dy. Registrar (उप-पंजीयक), (011-26105682) Addresses of the parties:
1. CPIO O/o. the Income Tax Officer-27(3)(2), Tower No. 6, 4th Floor Room No. 425, Vashi Railway Station Complex, Vashi, Navi Mumbai-400703
2. CPIO O/o. the Dy. Commissioner of Income Tax, 10(2)(2), Room No. 209, 2nd Floor, Aaykar Bhawan, MK Road, Mumbai-400020
3. CPIO O/o. the Dy. Commissioner of Income Tax, 14(2)(2), Room No. 461, Aaykar Bhawan, MK Road, Mumbai-400020
4. CPIO O/o. the Dy. Commissioner of Income Tax, 14(2)(2), Room No. 461, Aaykar Bhawan, MK Road, Mumbai-400020 Page 8 of 20
5. CPIO O/o. the Jt. Commissioner of Income Tax, Circle-2(1), Room No. 802, 8th Floor, Old CGO Building, MK Road, Mumbai-400020
6. CPIO O/o. the Asstt. Commissioner of Income Tax-32(2), Pratyaksh Kar Bhawan, C-11, Room No. 308, 3rd Floor, Bandra Kurla Complex, Bandra East, Mumbai-400051
7. CPIO O/o. the Asstt. Commissioner of Income Tax-25(2), Room No. 220, Kautilya Bhawan, Bandra Kurla Complex, Bandra East, Mumbai-400051
8. CPIO O/o. the Income Tax Officer-36(3)(4) Room No. 507, 5th Floor, C-11, Pratyakshya Kar Bhawan, BKC, Bandra East, Mumbai-400051
9. CPIO O/o. the Dy. Commissioner of Income Tax, Central Circle-3(4), Room No. 1923, 19th Floor, Air India Building, Nariman Point Mumbai-400021
10. CPIO O/o. the Asstt. Commissioner of Income Tax-32(1) 2nd Floor, Room No. 2019, C-11, Pratyaksh Kar Bhawan, BKC, Bandra East Mumbai-400021
11. CPIO O/o. the Asstt. Commissioner of Income Tax-25(3) C-10, Room No. 601, 6th Floor, Pratyaksh Kar Bhawan, BKC, Bandra East Mumbai-400051
12. CPIO O/o. the Dy. Commissioner of Income Tax, Central Circle-8(1) Aayakar Bhawan, Page 9 of 20 MK Road, Mumbai-400020
13. CPIO O/o. the Dy. Commissioner of Income Tax-12(1)(1), Room No. 223, Aayakar Bhawan, MK Road, New Marien Lines, Churchgate, Mumbai-400020
14. CPIO O/o. the Asstt. Commissioner of Income Tax, Circle-19(3), Room No. 206, Matru Mandir, Tardeo, Mumbai-400007
15. CPIO O/o. the Dy. Commissioner of Income Tax -14(3)(1), Aayakar Bhawan, 4th Floor, Room No. 455, MK Road, Mumbai-400020
16. Mr. Sudhir Bandu Jadhav Page 10 of 20 Annexure "A"
Mr. Sudhir Bandu Jadhav 09-08-2021 Sr. File No. RTI CPIO No. 1 CIC/CCITM/A/2019/162342 30-01-2019 20-02-2019
i) Information about IT return submitted by The information sought by the applicant relates M/s Riddhi Enterprises. PAN NO. to a third party and has no relationship to any ANNPB0692A public activity or interest and therefore, it does
ii) The period to which the information relates; not qualify under the provisions of Section 01-01-2013 to till date 8(1)(j) of the RTI Act, 2005.
iii) Description of the information is required:
I) Copy of profit & loss account and
balance sheet.
II) Copy of notice/letter sent to the
company/firm accordingly to income
tax act.
2 CIC/CCITM/A/2019/162357 30-01-2019 18-03-2019
i) Information about IT return submitted by 3. Since, the information sought by the M/s M.E. Infra Project Pvt. Ltd. PAN NO. applicant pertained to third party , as per the AAFCM5012A provisions of section 11(1) of RTI Act, 2005 a
ii) The period to which the information relates; no objection was sought from M/s M.E. Infra 01-01-2013 to till date Projects Pvt Ltd, to provide the information to
iii) Description of the information is required: the applicant vide this office letter dated I) Copy of profit & loss account and balance 25.02.2019. 4. In response to the same M/s M. sheet. E. Infra Projects Pvt Ltd vide its letter dated II) Copy of notice/letter sent to the 13.03.2019 has submitted that the information company/firm accordingly to income tax act. asked for is readily available on the MCA website. Further, no public interest is served by Page 11 of 20 sharing of the information, which is Shri Sudhir B Jadhav, Room No-203, Bldg No-
351B, Sangharsh CHSL, Kukreja ComPound, R. C. Marg, Vashinaka, Chembur, Mumbai-
400074 Name and address of the applicant Date of filing of application u/s 6(1) of the RTI Act,2005 Date of Receipt of the application to this 22/02/201e office Date of order 18/03/201e 6 / 17 6 / 19 6 / 23 6 / 23 ? sought by the applicant. Hence, it has objected to the sharing of the information sought for by the applicant. 5. Since, M/s M. E. Infra Projects I\,t Ltd has objected to the sharing of information and as the information sought by the applicant is maintained by the Revenue in fiduciary capacity, in view of the provisions of section 8(1Xi) of the RTI Act, 2005, the information asked for at Sr. No. (i) cannot be provided to the applicant. Further, I am satisfied that no larger public interest justifies the disclosure of such information. 6. The information sought at Sr. No. (ii) pertains to a TEP received from the applicant vide letter dated 29.01.2018 is a matter of investigation as Per section 8(1)(h) of the RTI Act, 2005 the same cannot be provided at this stage.
3 CIC/CCITM/A/2019/162355 30-01-2019 25-02-2019
i) Information about IT return submitted by Reply - The information sought by the M/s. NA Construction Pvt. Ltd. PAN No. applicant is related to third party, the AAPCN0520E disclosure of which causes unwarranted
ii) The period to which the information relates; invasion of the privacy of the company. The 01-01-2013 to till date applicant has not demonstration how the larger Page 12 of 20
iii) Description of the information is required: public interest justifies the disclosure of such I) Copy of profit & loss account and balance information. Therefore, the information sought sheet. is exempt from disclosure, in view of section II) Copy of notice/letter sent to the 8(1)(i) of the RTI Act, 2005.
company/firm accordingly to income tax act.
4 CIC/CCITM/A/2019/162338 30-01-2019 25-02-2019
i) Information about IT return submitted by Reply - The information sought by the M/s. Prakash Engineers & Infraprojects (P). applicant is related to third party, the PAN No. AAEPCP9889M disclosure of which causes unwarranted
ii) The period to which the information relates; invasion of the privacy of the company. The 01-01-2013 to till date applicant has not demonstration how the larger
iii) Description of the information is required: public interest justifies the disclosure of such I) Copy of profit & loss account and information. Therefore, the information sought balance sheet. is exempt from disclosure, in view of section II) Copy of notice/letter sent to the 8(1)(i) of the RTI Act, 2005.
company/firm accordingly to income tax act.
5 CIC/CCITM/A/2019/162353 30-01-2019 21-02-2019
i) Information about IT return submitted by The required information is kept in fiduciary M/s. Dev Engineers PAN No. capacity u/s. 8(l)(e) of the Act with the AAKFD8486D undersigned and hence, the same cannot be
ii) The period to which the information relates; Part with.
01-01-2013 to till date
iii) Description of the information is required:
I) Copy of profit & loss account and
balance sheet.
II) Copy of notice/letter sent to the
company/firm accordingly to income
tax act.
6 CIC/CCITM/A/2019/162352 30-01-2019 06-03-2019
i) Information about IT return submitted by The information sought by the applicant cannot
M/S. Mira Construction PAN No. be provided in view of the provisions of
Page 13 of 20
AAPFM7608A section 8 (1)(j) of the Right To information
ii) The period to which the information relates; Act, 2005. I am, therefore, unable to accede to 01-01-2013 to till date the request of the applicant on supply of
iii) Description of the information is required: intonation sought by him.
I) Copy of profit & loss account and
balance sheet.
II) Copy of notice/letter sent to the
company/firm accordingly to income
tax act.
7 CIC/CCITM/A/2019/162351 30-01-2019 30-05-2019
i) Information about IT return submitted by 3. I have carefully considered the information M/S. Essbee Enterprises PAN No. sought by the applicant. After considering the AABEE2286M application the applicant is informed that the
ii) The period to which the information relates; information sought by him is related to third 01-01-2013 to till date party, hence, it cannot be provided.
iii) Description of the information is required:
I) Copy of profit & loss account and 3.1 The Hon'ble Supreme Court in the case of balance sheet. Bihar Public Service Commission v. Saiyed II) Copy of notice/letter sent to the Hussain Abbas Rizwi (2012) 13 SCC 61, held company/firm accordingly to income that the statutory exemption provided under tax act. section B of the Act is the rule and only in exceptional circumstances of larger public interest the information would be disclosed. It was also held that' public purpose 'needs to be interpreted in the strict sense and public interest has to be construed keeping in mind the balance between right to privacy and right to information.
3.2 The details such as the copy of Profit & Loss Account, Balance Sheet, Copy of notice sent to the firm under the Income-tax Act, Page 14 of 20 1961 cannot be provided as it pertains to a third party u/s 8(1Xj) of the RTI Act, 2005 and the applicant has failed to establish how this information is crucial for the larger "public interest".
3.3 In view of the above, I am of the view that disclosure of information such as income tax returns of third party as required by the appellant has no discernable element of larger public interest. The information sought by appellant are personal information and is thus exempt from disclosure under Section 8(1)(j) of the Act.
8 CIC/CCITM/A/2019/162350 30-01-2019 18-03-2019
i) Information about IT return submitted by The Information sought by applicant is as M/s. Crystal Construction. under: i. Subject matter of information:
ii) The period to which the information relates; Information about I.T. Return submitted by 01-01-2013 to till date M/s. Crystal Construction Add: 01,
iii) Description of the information is required: Matruchaya CHSL, Off Chandavarkar Road, I) Copy of profit & loss account and Roshan Nagar, Borivali (W), Mumbai - 4OOO balance sheet. 92. PAN NO: AAEFCO268N, AALFC46TIJ II) Copy of notice/letter sent to the ii. Period of which the information relates:
company/firm accordingly to income 01.01.2OL3 to tilI date iii. Description of the tax act. information is required: . a. Copy of profit & loss account and batanie sheet b. Copy of notice/letter send to the company /firm according to income tax act.
As per the record, M/s.Crystal Construction having PAN NO. AALFC467lJ is assessed under this charge. However, M/s. Cystal Construction [AALFC467lJl vide its letter Page 15 of 20 dated 05.03.2019 has raised an objection under RTI Act,2005 to disclosed its aforesaid information. Therefore, the Information sought by the applicant cannot be provided. The RTI application in respect of M/s. Crystal Construction having PAN NO. AAEFC0268N is being forwarded to the jurisdictional AO i.e. ACIT - 25(2),
9 CIC/CCITM/A/2019/162349 30-01-2019 28-02-2019
i) Information about IT return submitted by An application u/s 6(1) of the RTI Act, 2005 M/s. Supreme Infrastructure India Limited. has been submitted by Shri Sudhir B. Jadhav
ii) The period to which the information relates; (hereinafter referred as applicant) to the Public 01-01-2013 to till date Information Officer seeking information about
iii) Description of the information is required: LT. Returns submitted by M/s Supreme I) Copy of profit & loss account and Infrastructure India Limited Add: Supreme balance sheet. House, Plot NO.94lC, Pratapgad, Opp. IIT II) Copy of notice/letter sent to the Main Gate, Powai, Mumbai - 400076 and company/firm accordingly to income requested for copies of Profit & Loss Account tax act. and Balance Sheet and copies of notice letter sent to the company/firm according to Income Tax Act, 1961. 2. On perusal of the application it is found that the information called for vide above application cannot be provided as the same is covered under section 8(1)(e) of the RTI Act, 2005 and therefore cannot be disclosed unless larger public interest is warranted.
10 CIC/CCITM/A/2019/162348 30-01-2019 01-03-2019
i) Information about IT return submitted by 2. It is found firm the details and information M/s. D. B. Infractech. sought by the applicant that the it pertains to
ii) The period to which the information relates; third party, accordingly, the third party was 01-01-2013 to till date intimated vide this office letter Page 16 of 20
iii) Description of the information is required: No.ACIT3Z(7)/RTt/Sfil/ZOfe-f9 riated I) Copy of profit & loss account and l3.O2.2}lg.ln response, the third party M/s balance sheet. D.B. Infratech vide its letter dated 2O.O2.2Oig II) Copy of notice/letter sent to the submitted in this office on 21.02.2019 company/firm accordingly to income intimated its objection and requested not to tax act. disclose the required information.
11 CIC/CCITM/A/2019/162347 30-01-2019 12-02-2019
i) Information about IT return submitted by 2. The RTI Applicant is hereby informed 'that, M/s. Ram Builders, PAN NO.AAAFR8193F it is third party information and covered by the
ii) The period to which the information relates; exemption of Section 8 (1) (j) of the RTI Act.
01-01-2013 to till date Section 11 of the RTI act, 2005. Hence, this
iii) Description of the information is required: office is unable to disclose the third party I) Copy of profit & loss account and information.
balance sheet.
II) Copy of notice/letter sent to the
company/firm accordingly to income
tax act.
12 CIC/CCITM/A/2019/162343 30-01-2019 12-02-2019
i) Information about IT return submitted by 2. The RTI Applicant is hereby informed 'that, M/s. Speco Infrastructure, PAN NO. it is third party information and covered by the ACEFS4960S exemption of Section 8 (1) (j) of the RTI Act.
ii) The period to which the information relates; Section 11 of the RTI act, 2005. Hence, this 01-01-2013 to till date office is unable to disclose the third party
iii) Description of the information is required: information.
I) Copy of profit & loss account and
balance sheet.
II) Copy of notice/letter sent to the
company/firm accordingly to income
tax act.
13 CIC/CCITM/A/2019/162346 30-01-2019 No Reply Available
i) Information about IT return submitted by
M/s. Landmark Corporation Pvt. Ltd., PAN
Page 17 of 20
NO.AABCL8754
ii) The period to which the information relates;
01-01-2013 to till date
iii) Description of the information is required:
I) Copy of profit & loss account and
balance sheet.
II) Copy of notice/letter sent to the
company/firm accordingly to income
tax act.
14 CIC/CCITM/A/2019/162345 30-01-2019 25-02-2019
i) Information about IT return submitted by With respect to above mentioned RTI
M/s. APJ Civilcon Pvt. Ltd.., PAN application undersign have to state that under
NO.AAJCA0006C section 8(1)(j) of RTI Act, 2005 no personal
ii) The period to which the information relates; information can be provided unless authority
01-01-2013 to till date concerned is satisfied that such disclosure
iii) Description of the information is required: would be in large public interest' Hence the.
I) Copy of profit & loss account and Documents sought with respect to above
balance sheet. mentioned company cannot be provided to
II) Copy of notice/letter sent to the you. Pr.ccit, Further information provided by
company/firm accordingly to income you vide your letter dated 29-01-2018 to
tax act. Mumbai is too vague and does not contain any
documentary proof. you are requested to
forward any specific information you Are
having with documentary proof to income tax department for, further action.
15 CIC/CCITM/A/2019/162344 30-01-2019 18-03-2019
i) Information about IT return submitted by The information required by the applicant is as M/s. Yogesh Construction, under :- "Information about I.T. Return
ii) The period to which the information relates; submitted by M/s Yogesh Construction for the 01-01-2013 to till date period of 01.01.2013 to till date. The applicant
iii) Description of the information is required: has required copy of Profit and Loss account I) Copy of profit & loss account and and Balance sheet of the firm" Ans. The Page 18 of 20 balance sheet. information sought for by the applicant related II) Copy of notice/letter sent to the to third party i.e. M/s. Yogesh Construction company/firm accordingly to income (PAN - AAAFY6766D). Hence a letter dated tax act. 11.03.2019 was issued to M/s Yogesh Construction (PAN - AAAFY6766D) for their consent to provide the information to the appellant Shri Sudhir B. Jadhav and directed to make their representation in writing by 14t3t2019. Vide letter dated 14.03.2019, received on 14.03.2019 in this office, IWs Yogesh Construction (PAN - AAAFY6766D), has strongly objected for provide the information related to them. After considering the request of the applicant and the objection raised by the third party, I reject the application of the applicant as the information sought for by the applicant is confidential and personal in nature and no public interest is warranted.
16 CIC/CCITM/A/2019/162341 30-01-2019 08-03-2019
i) Information about IT return submitted by The information sought by the applicant vide M/s. R.E. Infra Pvt. Ltd., PAN NO. application dated 30.01.2019 regarding. details AADCR7593R in respect of the assesse company M/s. R.E.
ii) The period to which the information relates; Infra Private Limited. In this regard, as per 01-01-2013 to till date section 11(1) of the RTI Act, 2005, a letter
iii) Description of the information is required: dated 26.02.2019 was sent to the assesse I) Copy of profit & loss account and company i.e. M/s. R.E. Infra Private Limited balance sheet. for giving consent to share the information II) Copy of notice/letter sent to the sought by the RTI Applicant Shd Sudhir B. company/firm accordingly to income Jadhav. In reply to the same, the assessee tax act. company, M/s. R.E. Infra Private Limited vide its letter received in this office on 06.03.2019, Page 19 of 20 strongly objected to share any information in respect of the assesse company i.e. M/s. R.E. Infra Private Limited.
Page 20 of 20