Monday, 12 December 2011

RTI: Tribunal Member’s ACR Can Be Disclosed If In “Public Interest”



 The Petitioner claimed that pursuant to complaints of corruption against Ms. Jyoti Balasundaram, Member, CESTAT, the President of the CESTAT had made adverse entries in the Annual Confidential Report (ACR) of Ms. Jyoti Balasundaram for the year 2000-01 and that the Ministry of Finance had opened a file for follow up action. However, as no proper action was not taken in the matter and the file was closed in favour of Ms. Jyoti Balasundaram, the Petitioner filed a RTI application seeking inspection and copies of the file. The application was rejected by the CPIO of CESTAT, the First Appellate Authority & the CIC on the ground that the ACR grades & file notings could not be disclosed to third parties. On a Writ Petition filed to challenge the non-disclosure, HELD:

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Delhi Tribunal rules that court-approved capital reduction cannot be re-characterized as buy-back

  This Tax Alert summarizes a recent ruling of the Delhi Income-tax Appellate Tribunal (Tribunal) in case of Seaview Developers Pvt. Ltd. (T...