Rejection of Third-Party Info Disclosure Under IT Act Section 138(1)(b) Upheld in Criminal Case Context
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....The HC dismissed the writ petition challenging the rejection of a request for disclosure of third-party information under Section 138(1)(b) of the IT Act. The petitioner sought information regarding tax evasion proceedings against his father-in-law to use as evidence in a criminal case under Section 498-A IPC initiated by his ex-wife. The court held that such information does not qualify as being in the public interest and that the petitioner had already been furnished relevant information under the RTI Act. The impugned order was found to be reasoned and valid, emphasizing that disclosure of tax evasion details against a third party for use in criminal proceedings is impermissible. The petitioner was advised to rely on the information already provided under the RTI Act, and the petition was dismissed for lack of merit.....
TaxTMI
TaxTMI