Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2010 (8) TMI 748 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court Rules Valued Answer Sheets Not Exempt from Disclosure The court held that valued answer sheets returned to a public authority by an examiner are not exempt from disclosure under the Right to Information Act. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Court Rules Valued Answer Sheets Not Exempt from Disclosure

                            The court held that valued answer sheets returned to a public authority by an examiner are not exempt from disclosure under the Right to Information Act. It rejected arguments of fiduciary relationship, lack of public interest, and disproportionate diversion of resources. Emphasizing transparency and accountability in public examinations, the court directed the public authority to provide the petitioner with the answer sheet, highlighting the importance of upholding the Right to Information.




                            Issues Involved:
                            - Whether valued answer sheets of an examination returned to a public authority by the examiner are exempted from disclosure under the Right to Information Act, 2005.
                            - Whether there is a fiduciary relationship between the public authority and the examiner.
                            - Whether the information sought is personal information exempt under Section 8(1)(j) of the Right to Information Act.
                            - Whether the refusal to disclose the information on the grounds of lack of public interest and potential compromise of the selection process is valid.
                            - Whether the disclosure of information would disproportionately divert the resources of the public authority.

                            Detailed Analysis:

                            1. Exemption of Valued Answer Sheets from Disclosure:
                            The core question was whether valued answer sheets, after being returned to a public authority by the examiner, are exempt from disclosure under the Right to Information Act, 2005. The court emphasized that the Right to Information is a fundamental right guaranteed by the Constitution of India, as recognized by the Supreme Court in State of Rajasthan v. Raj Narain and S.P. Gupta v. Union of India. The Act establishes the machinery for supplying information when a citizen exercises this right.

                            2. Fiduciary Relationship Between Public Authority and Examiner:
                            The court examined whether a fiduciary relationship exists between the public authority and the examiner. It referred to various legal definitions and precedents to conclude that a fiduciary relationship involves trust, confidence, and a duty to act for the benefit of another. The court found that the relationship between the public authority and the examiner does not meet these criteria. The examiner's role is to evaluate answer sheets, and the public authority's role is to manage the examination process. After the results are published, neither party has discretion or power over the other, except to keep the examiner's identity confidential. Therefore, no fiduciary relationship exists that would exempt the answer sheets from disclosure under Section 8(1)(e).

                            3. Personal Information Exemption under Section 8(1)(j):
                            The court addressed whether the information sought is personal and exempt under Section 8(1)(j). It referred to the decision in Canara Bank v. Central Information Commission, which held that personal information that does not benefit anyone else or invades privacy can be exempt. However, the court noted that the valued answer sheet is related to the candidate's performance in a public examination, which is a public activity. The candidate has a right to know whether their answer sheet was evaluated correctly. Therefore, the information sought does not qualify as personal information exempt under Section 8(1)(j).

                            4. Refusal Based on Lack of Public Interest and Compromise of Selection Process:
                            The court found that the reasons given for refusing the information, such as lack of public interest and potential compromise of the selection process, were unsustainable. It emphasized that transparency in the valuation process is in the larger public interest and enhances the fairness and impartiality of the selection process. The court noted that withholding information on these grounds contradicts the spirit of the Right to Information Act.

                            5. Disproportionate Diversion of Resources:
                            The court addressed the argument that disclosing the information would disproportionately divert the resources of the public authority under Section 7(9). It clarified that this section does not provide grounds for withholding information but only allows the public authority to provide information in a different form if the requested form would disproportionately divert resources. The court emphasized that the difficulties in providing information do not justify denying it, and the public authority is obligated to disclose the information unless it is exempt under the Act.

                            Conclusion:
                            The court concluded that the valued answer sheets are not exempt from disclosure under Sections 8(1)(e) and 8(1)(j) of the Right to Information Act. It directed the respondents to provide the petitioner with a copy of the valued answer sheet, emphasizing the importance of transparency and accountability in public examinations. The court also criticized the representation of the Central Information Commission by the first respondent and suggested that the Commission should act independently in future cases.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found