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2022 (9) TMI 113 - HC - Income TaxDisclosure of information respecting assessee u/s 138 (1) (b) - information in the opinion of the Board or other income-tax authority, be necessary for the purpose of enabling the officer, authority or body to perform his or its functions under that law HELD THAT: - Sub-Section 1 (a) provides for the Board or any other Income Tax Authority to furnish or cause to be furnished any information in its/their possession to an officer under the Foreign Exchange Management Act, 1999 or any other Officer/Authority or body performing functions under any other law as may be prescribed by the Central Government, having regard to public interest, and to enable the Officer/Authority/body concerned to perform their functions under that law. Clause (b) of Section 138 (1) entitles 'any person' to make an application to the Principal Chief Commissioner or Chief Commissioner, information relating to any other assessee and the Authority concerned, if it is satisfied that it is in 'public interest', may supply such information of his decision to supply such information shall be final and not be called in question in any Court of law. A copy of the application filed by the petitioner read with order dated 13.07.2022 does not reveal any flaw in the satisfaction exercised by the Officer/Authority/body concerned in passing the order. Clause (b) of Section 138 (1) states that the requisite information as sought for by the applicant may be furnished if the Officer were to be 'satisfied' that it is in 'public interest' to do so. Since the authority in this case has categorically set out its satisfaction to the effect that furnishing of information is not in 'public interest', assigning reasons for the same, stating that the material sought for appears only to be for settlement of personal disputes between the parties, find no flaw in the order and no cause to interfere in the subjective satisfaction of the Officer. The requirement of personal hearing prior to disposal of the request for information, as the consideration of the request is based upon the application, seeking information and the satisfaction of the Officer. It is only when the application filed is unclear or the authority requires further information that the question of calling upon the applicant will arise and the Mandamus as sought for is not liable to be issued.
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