Disclosure of the Income Tax return
The appellant sought information about gifts, presents and details of expenditure on account of the marriage of the daughter of the third party to the son of the appellant from the Income Tax authorities. The PIO asked the third party whether he has any objection to disclosing the information which was included in the balance sheet and formed a part of the income tax returns of the third party. The third party opposed disclosure of this information. The PIO ordered that the information could not be disclosed under the provisions of section 8 (1)(j) of the Act and this order was upheld by the First Appellate Authority.
View of the CIC
The appellant stated that based on FIR No 1512007 in dowry matter, a criminal case had been instituted by the state of West Bengal against the appellant. The appellant also cited the case of Shri Manoj Saini No. CIC/LS/A/2010/001044DS dated 24 March 2011 where disclosure had been permitted. The Commission directed after severing other portions of the income tax returns, the information regarding all expenditure on account of marriage including gifts, presents etc as reflected in the balance sheet of the third party for that financial year, should be disclosed. The Commission held that disclosure is in larger public interest wherein both parties must have equal opportunity before the court of law for securing administration of Justice.
Citation: Shri Milap Choraria v. Income Tax Department in CIC/DS/A/2011/000486