TMI Blog2022 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Officer to dispose the applications under Section 138 (1) (b) of the Income Tax Act, 1961 (in short 'Act') dated 04.05.2019. 2. The writ petitions have been filed as early as on 2019 and pleadings were stated to be complete at the time when the matter came up for final hearing before this Hon'ble Court on 24.06.2022 based upon the submission made by learned Senior Standing Counsel, the following order was passed:- The petitioner has sought information in regard to R4 relying upon the provisions of Section 138(1)(b) of the Income Tax Act, 1961 that deals with 'disclosure of information of respecting assessees'. 2. In additional typed set dated 18.09.2019, the petitioner has placed on record his applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to be rejected on the ground that the Officer does not satisfy the precondition of public interest to enable supply of the information as sought for by the petitioner. 5. For the purpose of clarity and completion, the provisions of Section 138 (1) (a) and (b), dealing with disclosure of information respecting assessees is extracted below: Disclosure of information respecting assessees. 138. (1)(a) The Board or any other income-tax authority specified by it by a general or special order in this behalf may furnish or cause to be furnished to- (i) any officer, authority or body performing any functions under any law relating to the imposition of any tax, duty or cess, or to dealings in foreign exchange as defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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. 7. 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. 8. Order dated 13.07.2022 passed in the case reads as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant thus appears to be out of personal considerations . The applicant has not established what public interest would be served by disclosure of information pertaining to above persons to the applicant . The disclosure of information with regard to the financial matters of third parties assessed with the department , as sought by the applicant , cannot thus be considered to be in public interest within the meaning of section 138 ( 1 ) ( b ) of IT Act . 9. 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. 10. Clause (b) of Section 138 (1) states that the requisite information a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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