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2013 (4) TMI 522

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..... T. Department cannot take up a case for scrutiny, if otherwise, invested with jurisdiction, in that behalf. This is an information which has always been in public realm, and therefore, there is no reason, why the respondents should keep it away from the public at large. Thus, provisions of Section 8(1)(a) of the RTI Act would have no applicability in the instant case. There is nothing stated in the operative part which would seem to indicate that the CIC has come to the conclusion which it has, is based on the fact that, the economic interest of the country, will get effected. The CIC, in the operative part has merely recorded what has been conveyed to it vis-a-vis the procedure for selection of cases for scrutiny. In view of the abov .....

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..... st appellate authority. In the appeal an additional request was made, for being supplied, the judgment dated 11.02.2008, passed by the CIC, in the case of Shri Kamal Anand. By order dated 03.08.2010 the appeal of the petitioner was dismissed. The petitioner was, however, supplied a copy of the CIC s judgment in the case of Kamal Anand. 4. Aggrieved by the same, petitioner preferred an appeal with the CIC, which was dismissed by the impugned order. Importantly, with the appeal the petitioner had furnished copies of scrutiny guidelines for the financial year 2004-05 and 2007-08, which were in public domain. 5. Learned counsel for the petitioner submits that the impugned order is erroneous in law and on facts for the following reasons: ( .....

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..... eral public, and to ensure fairness in the selection of cases, which are taken up for scrutiny, the selection is done through what is known as Computer Assisted Selection Scheme (CASS). 6.1 It is further submitted that, where there is economic manipulation, the selection of an assessee for scrutiny is carried out manually under the overall guidance of CBDT. In this category of cases, according to the learned counsels for the respondents, are included cases which are taken up for search and survey under Section 132 and 133 of the Income Tax Act, 1961 (in short the I.T. Act). It is submitted, in order to ensure that, there is no unfairness in selection of cases for scrutiny; guidelines are issued to the Assessing Officers in this behalf whi .....

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..... 05.1983, instruction no. 1967 dated 07.06.1999, instruction no. Nil of 2005 reported in (2005) 199 CTR (St.) 1, Instruction No. 11/2003 dated 17.10.2003 and Instruction no. 10/2003 dated 26.09.2003. These instructions give detailed procedure on the basis on which the concerned officers are required to make a random selection of assessees whose cases are taken up for scrutiny. As would be evident, these instructions were in public domain even prior to the enactment of the RTI Act. 7.1 Another aspect which comes to fore on perusal of the said instructions, is that most of these instructions have been issued in the middle of the financial year and not in the beginning as is sought to be contended before me; which is incidently also the stand .....

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..... vested with jurisdiction, in that behalf. This is an information which has always been in public realm, and therefore, there is no reason, why the respondents should keep it away from the public at large. Thus, in my opinion, provisions of Section 8(1)(a) of the RTI Act would have no applicability in the instant case. 8. In so far as the impugned order is concerned, there is nothing stated in the operative part which would seem to indicate that the CIC has come to the conclusion which it has, is based on the fact that, the economic interest of the country, will get effected. The CIC, in the operative part has merely recorded what has been conveyed to it vis-a-vis the procedure for selection of cases for scrutiny. 9. In view of the abo .....

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