Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Income tax returns, assessment details and related financial records constitute 'personal information' under the RTI Act and are ordinarily protected against disclosure, subject to a qualified exception where larger public interest overrides the exemption. The relationship between the tax authority and an assessee has fiduciary characteristics for these records, reinforcing confidentiality. A disclosure direction issued without applying the larger public interest test is invalid. The RTI Act is not the appropriate mechanism for obtaining a spouse's tax records in maintenance proceedings; the correct remedy is to seek production through the competent matrimonial court which may direct the tax authority to produce records.
Income tax returns, assessment details and related financial records constitute 'personal information' under the RTI Act and are ordinarily protected against disclosure, subject to a qualified exception where larger public interest overrides the exemption. The relationship between the tax authority and an assessee has fiduciary characteristics for these records, reinforcing confidentiality. A disclosure direction issued without applying the larger public interest test is invalid. The RTI Act is not the appropriate mechanism for obtaining a spouse's tax records in maintenance proceedings; the correct remedy is to seek production through the competent matrimonial court which may direct the tax authority to produce records.
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