Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
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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