During the hearing the before Central Information Commission (CIC), the appellant stated that the said firm was dissolved as per his notice dated 12.5.1993 and IT authorities conducted search in the premises in October 1993. He also clarified that the details sought by him are in the custody of other partners and no documents are available with him. The appellant also stated that he needed the information for the case pending in Ludhiana court.
View of CIC
The Commission observed that the information sought by the appellant can be classified under two categories as the documents pertaining to the period before dissolution and after dissolution of the firm. The CIC directed the PIO to furnish details of the seized documents which pertain to the period prior to dissolution of the firm.
Citation: Mr. HiraLal Goyal, Ludhiana v. ITO in File No. CIC/RM/A/2012/000628