Disclosure of assessees information by Income Tax authorities. Director Vigilance Anti-Corruption Bureau Kerala notified u/s 138
The Hon’ble Supreme Court in the case of Girish Ramchandra Deshpande dated October 3, 2012 had observed that Income Tax Returns was personal information and exempt from disclosure u/s 8(1)(j) of the RTI Act unless it was felt that a larger public interest was served.
Under section 138 delas with disclosure of information regarding assessee by the income tax authorities. As per the said section CBDT is authorised to furnish or cause to be furnished to any specified authority if in the opinion of the Central Government, it is necessary in public interest.
CBDT vide notification 95/2016 dated 19-10-2016 has specified ” Director, Vigilance and Anti-Corruption Bureau, Kerala” under section 138(1)(a)(ii) for the aforesaid purpose.
Download Notification Click Here >>
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…