Income tax can disclose information to Lokayukt Up-Lokayukt UP regarding assessee u/s 138(1)(a)(ii).
Section 138 of the Income Tax prescribes the authorities to which the disclosure of information respecting assessee can be made by the CBDT or any other income tax authority.
As per section 138(1)(a)(ii) the information with respect to assessee can be furnished to such officer, authority or body performing such functions as notified by the Central Govt. as may be necessary for the purpose of enabling such officer, authority or body to perform his or its function under the Law.
CBDT has notified Lokayukt and up-lokayukt Uttra Pradesh for the purpose of the aforesaid clause. The notification is as under:
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 31st of March, 2017
NOTIFICATION
In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961, the Central Government, hereby specifies Lokayukt and Up-Lokayukt, Uttar Pradesh for purposes of the said clause.
It is clarified that income-tax authority , as specified in Notification No. SO No. 731(E) dated 28.07 .2000, shall-
(i) furnish only relevant and precise information after forming an opinion that furnishing of such information is necessary so as to enable the above notified authority to perform its funct ions under the law being administered by it; and
(ii) convey to the authority being specified vide this notification to maintain absolute confidentiality in respect of the information being furnished .
(Rohit Garg)
Director, ITA. II, CBDT
(F.No. 225/97/2015-ITA.II)
Notification No.29/2017
