T C GUPTA V. DY COMMISSIONER OF INCOME TAX(HQ)

WP/49481/2016

AI Insights

The case involves multiple writ petitions filed by T.C. Gupta against various authorities of the Income Tax Department, challenging orders related to his Right to Information (RTI) applications. The petitions sought to quash and set aside the orders issued by the Deputy Commissioner of Income Tax, the Appellate Authority, and the Central Information Commission. The main contention revolved around the non-provision of information requested under the RTI Act. However, during the proceedings, the petitioner filed a memo stating that one of the petitions had become infructuous, leading to the dismissal of that particular petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 757993 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 07-07-2023
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI; B PRAMOD; K V ARAVIND
• Assessee Lawyers: T C GUPTA
• Keywords: Income Tax; Quash and set aside; RTI Application; Writ petition

Judgement Text

" - 1 - NC: 2023:KHC:23706 WP No. 49481 of 2016 C/W WP No. 12293 of 2015 WP No. 49482 of 2016 WP No. 47338 of 2017 WP No. 47339 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JULY, 2023 BEFORE THE HON'BLE MRS JUSTICE K.S. HEMALEKHA WRIT PETITION NO. 49481 OF 2016 (GM-RES) C/W WRIT PETITION NO. 12293 OF 2015 (GM-RES) WRIT PETITION NO. 49482 OF 2016 (GM-RES) WRIT PETITION NO. 47338 OF 2017 (GM-RES) WRIT PETITION NO. 47339 OF 2017 (GM-RES) IN W.P.NO.49481/2016 BETWEEN: T. C. GUPTA, S/O SHRI. GYAN CHAND, AGED ABOUT 61 YEARS, R/O E-43, GOLDEN ENCLAVE, OLD AIRPORT ROAD, BANGALORE - 560 017. …PETITIONER (BY SRI. T.C. GUPTA, PARTY-IN-PERSON-ABSENT) AND: DY. COMMISSIONER OF INCOME TAX (HQ), O/O THE CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, PAOTA C ROAD, JODHPUR - 342 010. …RESPONDENT (BY SRI. E. I. SANMATHI, ADVOCATE) Digitally signed by CHAITHRA P Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:23706 WP No. 49481 of 2016 C/W WP No. 12293 of 2015 WP No. 49482 of 2016 WP No. 47338 of 2017 WP No. 47339 of 2017 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE RELEVANT ORDERS DATED 15.5.2015 OF THE DCIT, ORDER DATED 13.7.2015 OF THE AA AND ORDER DATED 26.8.2016 OF THE CIC IN APPEAL NO.CIC/BS/A/2015/001976 [T.C.GUPTA VS. DCIT [HQ], JODHPUR] ANNEXURE-B, D AND F, RESPECTIVELY, MAY KINDLY BE QUASHED AND SET ASIDE. THE RTI APPLICATION DATED 13.1.2014 ANNEXURE-A, MAY BE ALLOWED AND THE DCIT MAY BE DIRECTED TO PROVIDE THE REQUISITE INFORMATION AND ETC. IN W.P.NO.12293/2015 BETWEEN: T. C. GUPTA, S/O SHRI. GYAN CHAND, AGED ABOUT 60 YEARS, R/O E-43, GOLDEN ENCLAVE APPTT., OLD AIRPORT ROAD, BANGALORE - 560 017. …PETITIONER (BY SRI. T.C. GUPTA, PARTY-IN-PERSON-ABSENT) AND: DIRECTOR GENERAL OF INCOME TAX (VIG.), DAYAL SINGH PUBLIC LIBRARY BUILDING, 1, DEEN DAYAL UPADHYAY MARG, NEW DELHI - 110 002. …RESPONDENT (BY SRI. B. PRAMOD, CGC) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ORDER DATED 28.12.2010 IN APPEAL NO.CIC/LS/A/2010/001107-DS AND ORDER DATED 16.10.2012 IN RECTIFICATION APPLICATION NO.CIC/DS/A/2011/003037/RM PASSED BY THE CIC, NEW DELHI [T.C. GUPTA VS. DGIT [VIG.], NEW DELHI] ANNEXURE-F - 3 - NC: 2023:KHC:23706 WP No. 49481 of 2016 C/W WP No. 12293 of 2015 WP No. 49482 of 2016 WP No. 47338 of 2017 WP No. 47339 of 2017 AND J, MAY KINDLY BE QUASHED AND SET ASIDE. THE RTI APPLICATION DATED 4.1.2010 ANNEXURE-A, MAY BE ALLOWED IN TERMS OF PRAYER RAISED AND ETC. IN W.P.NO.49482/2016 BETWEEN: T. C. GUPTA, S/O SHRI. GYAN CHAND, AGED ABOUT 61 YEARS, R/O E-43, GOLDEN ENCLAVE, OLD AIRPORT ROAD, BANGALORE - 560 017. …PETITIONER (BY SRI. T.C. GUPTA, PARTY-IN-PERSON-ABSENT) AND: DIRECTOR GENERAL OF INCOME TAX (VIG.), DAYAL SINGH PUBLIC LIBRARY BUILDING, 1, DEEN DAYAL UPADHAYAY MARG, NEW DELHI - 110 002. …RESPONDENT (BY SRI. B. PRAMOD, CGC) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE RELEVANT ORDERS DATED 14.3.2014 OF THE CPIO, ORDER DATED 20.5.2014 OF THE AA AND ORDER DATED 8.3.2016 OF THE CIC IN APPEAL NO.CIC/CC/A/2014/000547/BS/9918 {T.C.GUPTA VS. DGIT (VIG.), NEW DELHI} ANNEXURE-B, D AND F RESPECTIVELY, MAY BE KINDLY BE QUASHED AND SET ASIDE. THE RTI APPLICATION DATED 7.2.2014 ANNEXURE-A MAY BE ALLOWED AND THE DGIT MAY ME DIRECTED TO PROVIDE THE REQUISITE INFORMATION. - 4 - NC: 2023:KHC:23706 WP No. 49481 of 2016 C/W WP No. 12293 of 2015 WP No. 49482 of 2016 WP No. 47338 of 2017 WP No. 47339 of 2017 IN W.P.NO.47338/2017 BETWEEN: T. C. GUPTA, S/O SHRI. GYAN CHAND, AGED ABOUT 63 YEARS, R/O S-77, GOLDEN ENCLAVE APPTT., OLD AIRPORT ROAD, BANGALORE - 560 017. …PETITIONER (BY SRI. T.C. GUPTA, PARTY-IN-PERSON-ABSENT) AND: CPIO, O/O THE PR. COMMISSIONER OF INCOME TAX, RANI BAZAR, BIKANER - 334 001. …RESPONDENT (BY SRI. K.V. ARAVIND, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE ORDER DATED 26.9.2017 IN APPEAL NO.CIC/CCITJ/A/2017/128000-BJ PASSED BY THE CIC, NEW DELHI {T.C. GUPTA V. CPIO} ANNEXURE-F, MAY KINDLY BE QUASHED AND SET ASIDE. THE RTI APPLICATION DATED 10.11.2016 AT ANNEXURE-A, MAY BE ALLOWED IN TERMS OF PRAYER MADE. IN W.P.NO.47339/2017 BETWEEN: T. C. GUPTA, S/O SHRI. GYAN CHAND, AGED ABOUT 63 YEARS, R/O S-77, GOLDEN ENCLAVE APPTT., OLD AIRPORT ROAD, - 5 - NC: 2023:KHC:23706 WP No. 49481 of 2016 C/W WP No. 12293 of 2015 WP No. 49482 of 2016 WP No. 47338 of 2017 WP No. 47339 of 2017 BANGALORE - 560 017. …PETITIONER (BY SRI. T.C. GUPTA, PARTY-IN-PERSON-ABSENT) AND: CPIO, O/O THE PR. COMMISSIONER OF INCOME TAX, RANI BAZAR, BIKANER - 334 001. …RESPONDENT (BY SRI. E.I. SANMATHY, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE ORDER DATED 3.10.2017 IN APPEAL NO.CIC/CCEJP/A/2017/309294-BJ PASSED BY THE CIC, NEW DELHI {T.C. GUPTA VS. CPIO} ANNEXURE-F, MAY KINDLY BE QUASHED AND SET ASIDE. THE RTI APPLICATION DATED 28.3.2016 ANNEXURE-A, MAY BE ALLOWED IN TERMS OF PRAYER MADE. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The party-in-person has filed a memo dated 06.02.2023. However, there is no representation on behalf of the party-in- person. The Memo reads as under:- \"The undersigned petitioner-Party in person - most respectfully prays that, my Writ Petition No.49481/2016 (GM RES) has become infructuous. It is therefore, requested kindly to allow to withdraw the WP in the interest of equity and justice.\" - 6 - NC: 2023:KHC:23706 WP No. 49481 of 2016 C/W WP No. 12293 of 2015 WP No. 49482 of 2016 WP No. 47338 of 2017 WP No. 47339 of 2017 In view of the memo for withdrawal filed by the party-in- person, the petition is dismissed as withdrawn. Sd/- JUDGE CPN "