TaxTMI 
TaxTMI 
2014 (1) TMI 1414
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....DIT. 2. In the RTI application dated 20-2-2012, the appellant had sought the following information :- "1. List of top ten Income Tax assessees for last five different years separately in all the categories like also including (a) Individual, (b) public-limited company, (c) private-limited company, (d) charitable organistions, (e) partnership-firms etc. 2. List of top ten Income Tax defaulters for last five different years separately in all the categories like also including (a) Individual, (b) public-limited company, (c) private-limited company, (d) charitable organisations, (e) partnership-firms etc. 3. Complete and detailed information on steps taken to recover Income Tax outstanding from those Income Tax d....
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....n which was not disclosable to him under clauses (e) & (j) of the RTI Act. However, information requested for in para 4 was ordered to be disclosed to the appellant. As regards para 5, the AA had observed that this information was not available in his office and the para was transferred to DIT (S)-II. As regards paras 2, 3, 6, 7 & 8, the AA had transferred these paras to DIT (Recovery). The net result is that information only on para 4 has been provided to the appellant and no information whatsoever has been provided on paras 1, 2, 3, 5, 6 & 7. In my opinion, paras 8 & 9 can be ignored as the appellant has not sought any specific information. 5. On the request of Shri Ashish Abrol, Addl. DDIT (AA), the matter is adjourned to 18th Ju....
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....f DIT(S)-III in respect of para no. 1 of the application." 5. To buttress his point, he has relied on this Commission's decision dated 25-3-2008 in Raj Kumari v. Income Tax Department (File No. CIC/AT/A/2007/001339 of 25-3-2008). Importantly, he has not offered any comments on paras 2, 6 & 7 of the RTI application. 6. In para 1, the appellant had sought list of 10 Income Tax assessees for last five years in five different categories : (a) Individuals; (b) Public Limited Companies; (c) Private Limited Companies; (d) Charitable Organisations; (e) Partnership Firms. It needs to be underlined that the app....
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.... of India & Ors. Writ Petition (Civil) No. 176 of 2009 (and IA No. 1 of 2009). The Apex Court in its judgment dated 4-7-2011 has observed that right to privacy is an integral part of right to life. Revelation of bank account details of individuals would be in violation of their right to privacy without establishment of prima facie grounds to accuse them of wrong doings. The State cannot compel the citizens to reveal the details of their Bank accounts unless the State itself, through property conducted investigations, has come to the prima facie conclusion that there has been violation of law by these individuals. Para 77 of the judgment is extracted below :- "77. The revelation of details of bank accounts of individuals, without est....
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....hts of others in the nation to be informed, enter the picture. In the event citizens, other persons and entities have credible information that a wrong doing could be associated with a bank account, it is needless to state that they have the right, and in fact the moral duty, to inform the State, and consequently the State would have the obligation to investigate the same, within the boundaries of constitutional permissibility. If the State fails to do so, the appropriate courts can always intervene." 8. The appellant has sought names of top Income Tax defaulters. Suffice to say that an assessee can be declared a defaulter only when he has not paid taxes as per law. In other words, the Income Tax Department can declare a person a de....