Skip to main content

Wife not entitled to seek details of income tax returns of her husband under the RTI Act, 2005 but may know gross annual income

In Amrita Chatterjee v. CPIO, Income Tax Officer, against the question whether the appellant claiming to be the legally wedded wife of Mr Suman Chatterjee is entitled to seek details of his income tax returns i.e. Form 16, the Appellate Commission referred to the Delhi High Court decision in Vijay Prakash v. UOI,  wherein it was clarified that in a private dispute between husband and wife, the basic protection afforded by virtue of exemption from disclosure enacted under Section 8(1)(j) cannot be lifted or disturbed unless the petitioner is able to justify how such disclosure would be in ‘public interest’.

Bench noted that in the present matter, the appellant did not succeed in establishing the information sought was for a larger public purpose.

Commission decided that since the filing of income tax returns by an individual is not a public activity and rather it is in the nature of an obligation which a citizen owes to the State. The said information cannot be disclosed to the appellant in the absence of any larger public interest.

Further adding to the above analysis, Bench stated that according to Section 2(n) of the RTI Act, 2005 any person other than the citizen making a request for information can be termed as ‘third party’. Therefore, appellant being a person other than the RTI applicant surely comes within the definition of ‘third party’.

Bench did not find any public interest which outweighs the harm caused in its disclosure.

In light of several decisions of the Supreme Court and High Court, Commission opined that in the absence of any larger public interest in the matter, the appellant was not entitled to seek the details of the Income Tax returns filed by the third party, Mr Suman Chatterjee which is exempted under Section 8(1)(j) of the RTI Act, 2005.

Another significant point to be noted was that the appellant sought the disclosure of at least the ‘gross annual income’ of her husband so that she could defend her matrimonial case. Considering the said marital discord between the husband and wife vis-à-vis her right of maintenance, Commission opined that the respondent should consider providing the numerical figures of the gross annual income of her husband.

Comments

Most viewed this month

Partition proceedings are vitiated even if single co-sharer is not made party or is not served in accordance with law

Cause Title :  Bhagwant Singh vs  Financial Commissioner (Appeals) Punjab, Chandigarh,  CWP-2132-2018 (O&M), High Court Of Punjab & Haryana At Chandigarh Date of Judgment/Order : 31.08.2022 Corum : Hon’ble Mr. Justice Sudhir Mittal Background A large parcel of land was owned by the Nagar Panchayat. Thereafter, some of the co-sharers sold their shares to third parties including the petitioners herein. On 22.11.1995, respondents No.3 to 5 filed an application for partition of the land. The petitioners were not impleaded as parties.  On completion of proceedings, sanad was issued on 28.08.1996. Vide two separate sale deeds dated 28.05.2008 respondents No.3 and 5 sold some portion in favour of respondent No.6 and 7. These respondents sought implementation of the sanad resulting in issuance of warrants of possession dated 05.06.2008. Allegedly, it was then that the petitioners realized that joint land had been partitioned and that proceedings h...

Power of Attorney holder can also file cheque bounce cases: Supreme Court

The Supreme Court has held that a criminal complaint in a cheque bounce case can be filed and pursued by a person who holds a power of attorney (PoA) on behalf of the complainant. A three-judge bench headed by Chief Justice P Sathasivam gave the "authoritative" pronouncement on the issue, referred to it by a division bench in view of conflicting judgements of some high courts and the apex court. "We are of the view that the power of attorney holder may be allowed to file, appear and depose for the purpose of issue of process for the offence punishable under Section 138 of the Negotiable Instruments Act (which deals with cheque bounce cases)," the bench, also comprising justices Ranjana Prakash Desai and Ranjan Gogoi, said. The bench, in its judgement, said, "...we clarify the position and answer the questions in the following manner: "Filing of complaint petition under Section 138 of Negotiable Instruments Act through PoA holder is perfectly legal...

Christian who reconverts as Hindu SC will get quota benefits

Amid the controversy over “ghar wapsi”, the Supreme Court on Thursday ruled that a person who “reconverts” from Christianity to Hinduism shall be entitled to reservation benefits if his forefathers belonged to a Scheduled Caste and the community accepts him after “reconversion”. Citing articles by B R Ambedkar and James Massey, and reports by Mandal Commission and Chinappa Commission, the court said: “There has been detailed study to indicate the Scheduled Caste persons belonging to Hindu religion, who had embraced Christianity with some kind of hope or aspiration, have remained socially, educationally and economically backward.” The bench of Justices Dipak Misra and V Gopala Gowda held that a person shall not be deprived of reservation benefits if he decides to “reconvert” to Hinduism and adopts the caste that his forefathers originally belonged to just because he was born to Christian parents or has a Christian spouse. Expanding the scope of a previous Constitution benc...