Income tax assessment order.
I know that Income tax department cannot disclose I.T and property returns filed by persons because they are personal information of third parties and
therefore these should not be disclosed u/s 8(1)(j) of the Act.
But what about Income tax assessment order, is that also clovered under that?
Recently the judgement of CIC had come. Income tax assessment orders, though an outcome of public action, contain both personal details of assessees as well as commercial confidence nature of information. Hence, these documents cannot not be disclosed u/s 8(1)(d) of the Act.
Any public authority during discharge of its function, comes across with various information of citizens. Publich authority process information, acts on the information. It all such information is disclosed then the basic privacy of citizen will be affected.
Lets not forget the essence of RTI is to make Public authority responsible and objective.