Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    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
      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 :

        📋
        Contents
        Note

        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

        <h1>Indian Army Must Disclose RTI Info, No Fiduciary Duty: Court Ruling</h1> <h3>UNION OF INDIA & ORS. Versus COL. VK. SHAD& OTHERS</h3> UNION OF INDIA & ORS. Versus COL. VK. SHAD& OTHERS - TMI Issues Involved:1. Obligation to furnish information under the RTI Act.2. Interpretation of fiduciary relationship under Section 8(1)(e) of the RTI Act.3. Applicability of Army Rule 184 and DoPT instructions vis-`a-vis the RTI Act.4. Consistency in decisions by the Central Information Commission (CIC).Issue-wise Detailed Analysis:1. Obligation to furnish information under the RTI Act:The central question was whether the petitioners were obliged to provide information, including file notings and opinions of the Judge Advocate General (JAG), under the RTI Act. The court affirmed that the information sought by the respondents, such as file notings and JAG opinions, fell within the ambit of the RTI Act. It was held that the expansive definitions of 'information' and 'record' under Sections 2(f) and 2(i) of the RTI Act include opinions and file notings. Therefore, the Indian Army, being a public authority, is required to disclose such information unless it falls under the specific exemptions provided in the Act.2. Interpretation of fiduciary relationship under Section 8(1)(e) of the RTI Act:The petitioners argued that the information sought was exempt under Section 8(1)(e) of the RTI Act, which protects information available in a fiduciary relationship. The court examined the concept of fiduciary relationships as discussed in the Supreme Court judgments in CBSE vs Aditya Bandopadhayay and ICAI vs Shaunak H. Satya. It concluded that the relationship between officers generating notes and the Army does not constitute a fiduciary relationship. The court emphasized that fiduciary relationships involve trust and confidence where one party acts for the benefit of another. In this case, the officers generating the notes or opinions do not benefit personally from the information, and thus, the information cannot be withheld under the fiduciary exemption.3. Applicability of Army Rule 184 and DoPT instructions vis-`a-vis the RTI Act:The petitioners contended that under Army Rule 184 and DoPT instructions, only certain documents should be provided. The court rejected this argument, stating that the RTI Act, with its overriding effect as per Section 22, prevails over any conflicting rules or instructions. The court clarified that the RTI Act mandates disclosure of information unless specifically exempted under its provisions. Therefore, the Army Rule and DoPT instructions cannot limit the disclosure obligations under the RTI Act.4. Consistency in decisions by the Central Information Commission (CIC):The petitioners pointed out that the CIC had taken a different stance in previous cases, such as Col. A.B. Nargolkar's case, and argued that the matter should have been referred to a larger bench. The court acknowledged the inconsistency but decided not to remand the matter back to the CIC. It reasoned that the CIC, being administered by individuals not necessarily trained in law, might not have had the benefit of legal guidance. Moreover, remanding the matter would only delay justice. The court advised the CIC to refer matters to a larger bench in the future when there is a conflict in decisions.Conclusion:The court dismissed the writ petitions, upheld the CIC's orders, and directed the petitioners to provide the requested information to the respondents within two weeks. The court emphasized the importance of transparency and accountability, as envisioned by the RTI Act, and reiterated that exceptions to disclosure must be narrowly construed. The court also directed the release of deposited sums to the respondents for incidental expenses.

        Topics

        ActsIncome Tax
        No Records Found