THE INCOME TAX OFFICER O/O THE vs. SHRI S.D.NANGIA

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WP/11044/2022HC KarnatakaKAHC01024073202207 August 2026Bench: M.G.S. KAMAL2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Karnataka disposed of the writ petition. The Court noted that the petitioner's counsel submitted that the information sought could be provided under clause (b) of Sub-Section (1) of Section 138 of the Income Tax Act, and that necessary orders would be passed. Consequently, the Court found that nothing further survived for consideration in the writ petition. The petitioner was directed to pass an appropriate order and furnish the information either under the Right to Information Act or under Section 138(1)(b) of the Income Tax Act, as expeditiously as possible, within thirty days from the date of receipt of the certified copy of the order. No specific finding was made on the validity of the CIC's order itself, as the matter was resolved by the petitioner's submission.

What were the facts?

The Income Tax Officer (ITO), representing the Revenue, filed a writ petition before the High Court of Karnataka challenging an order dated April 19, 2022, passed by the Central Information Commission (CIC), the second respondent. The first respondent is Shri S.D. Nangia, the President of Arya Samaj Greater Kailash II. The writ petition sought to quash the CIC's order. The petitioner argued that the information sought by the first respondent could be provided under Section 138(1)(b) of the Income Tax Act. The High Court noted that the petitioner's counsel made submissions regarding the availability of information under the Income Tax Act.

What were the issues?

1. Whether the order dated 19.04.2022 passed by the Central Information Commission (CIC) is liable to be quashed? (Question of law) Assessee (Respondent No. 1) Contentions: Respondent No. 1 did not file any arguments as they were served and unrepresented. Revenue (Petitioner) Contentions: The petitioner (ITO) argued that the information sought by the first respondent could be provided under clause (b) of Sub-Section (1) of Section 138 of the Income Tax Act. The petitioner stated that necessary orders in this regard would be passed.

Which sections of the Income-tax Act were involved?

Section 138(1)(b)

AI-generated summary — verify with the full judgment below

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HC-KAR

CNR: KAHC010240732022 NC: 2026:KHC:41893 WP No. 11044 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 11044 OF 2022 (GM-RES) BETWEEN:

THE INCOME TAX OFFICER O/O THE DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE RTI CELL, 48/1 AND 48/2 PRESTIGE ALPHA , BERATENA AGRAHAR ELECTRONIC CITY POST, HOSUR ROAD, BENGLAURU - 560 500. …PETITIONER (BY SRI. Y.V. RAVI RAJ.,ADVOCATE)

AND:

1.

SHRI S.D.NANGIA THE PRESIDENT ARYA SAMAJA GREATER KAILASH II M BOLCK, GREATER KAILASH II NEW DELHI 110 048.

2.

CENTRAL INFORMATION COMMISSION BABA GANGNATH MARG, MUNIRKA NEW DELHI - 110 067 REPRESENTED BY INFORMATION COMMISSIONER.

…RESPONDENTS

(R1 AND R2 ARE SERVED AND UNREPRESENTED)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 19.04.2022 BEARING FILE NO. CIC/CCITB/A/2020/138738 PASSED BY THE R-2 PRODUCED AS ANNX-D.

Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA

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HC-KAR

CNR: KAHC010240732022 NC: 2026:KHC:41893 WP No. 11044 of 2022

THIS PETITION, COMING ON FOR FURTHER ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL

ORAL ORDER 1. Learned counsel for the petitioner after arguing the matter for sometime submits that the information as sought for can also be sought for under clause (b) of Sub-Section (1) of Section 138 of the Income Tax Act and the necessary orders in this regard will be passed. 2. In that view of the matter, nothing survives for consideration in the instant case. Petition is disposed of. 3. Petitioner to pass appropriate order and furnish the information either under the Right to Information Act or under the provisions of clause (b) of Sub-Section (1) of Section 138 of the Income Tax Act, as expeditiously as possible within an outer limit of thirty days from the date of receipt of certified copy of this order.

Sd/- (M.G.S. KAMAL) JUDGE RL/- List No.: 1 Sl No.: 1

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