Dr. A.K.Jayasankaran Nambiar, J.

These writ petitions raise an interesting question as regards the scope, content and extent of the right to freedom of speech and expression enuring to the media when they report facts about ongoing criminal investigations or the proceedings in cases pending adjudication before the various adjudicatory forums in the country. The writ petitions were initially considered by a Full Bench of this Court. However, by an order dated 24.05.2018, the Full Bench took the view that in the light of an earlier decision of another Full Bench of this Court in S. Sudin v. Union of India and Others - [2015 (2) KLT 296 (FB)], these matters needed to be referred to a Larger Bench of five Judges for consideration. It is thus, and pursuant to an order dated 02.09.2024 of the Hon'ble the Acting Chief Justice, that these matters are now before us.

The above Original Petition has been filed by the successful Award Holder under Chapter I Part II of the Arbitration and Conciliation Act, 1996 to recognize the Final Award dated 22.02.2021 and the addendum to the Final Award dated 08.03.2021.

______________ Page No 3 of 184 https://www.mhc.tn.gov.in/judis Arb.O.P.(Com.Div.)No.186 of 2023

2. The respective legal contentions of the Petitioner (the claimant) and the Award Debtor Respondent No.2 (the Engineering Company) and the Award Debtor Respondent No.3 (the Project Company) shall be adverted after narrating the facts of the case. I propose to narrate the facts in two parts.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

The applicant, an Indian Foreign Service (IFS) Officer of 2006 batch has approached this Tribunal by way of the captioned Original Application (OA), filed under Section 19 of the Administrative Tribunals Act, 1985 to challenge the Office Memorandum dated 17.06.2022 (Annexure-A/1(i)) vide which respondent no. 1 has proposed to hold an inquiry against him under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 and further to challenge the communication dated 16.05.2023 (Annexure-A/1(ii)) vide which the recommendations of the DPC in his respect for promotion to Grade-III of IFS for the panel year 2023 has been kept in "sealed cover".

2. In the OA, the applicant has prayed for the following reliefs and interim relief:

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

.

96. It would be evident from the above discussion that the claims for refund under the said two enactments constitute an independent regimen. Every decision favourable to an assessee/manufacturer, whether on the question of classification, valuation or any other issue, does not automatically entail refund. Section 11B of the Central Excises and Salt Act and Section 27 of the Contract Act, whether before or after 1991 amendment - as interpreted by us herein - make every refund claim subject to proof of not passing-on the burden of duty to others. Even if a suit is filed, the very same condition operates. Similarly, the High Court while examining its jurisdiction under Article 226 - and this Court while acting under Article 32 - would insist upon the said condition being satisfied before ordering refund. Unless the claimant for refund establishes that he has not passed on the burden of duty to another, he would not be entitled to refund, whatever be the proceedings and whichever be the forum. Section 11B/Section 27 are constitutionally valid, as explained by us hereinbefore. They have to be applied and followed implicitly wherever they are applicable.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

These cross appeals are filed by the Assessee and the Revenue as against separate appellate orders both dated I.T.A No. 198 & 199/Ahd/2023 & Ors. A.Ys. 2016-17 & 2017-18 Page No 2 Suzlon Engergy Ltd. vs. DCIT 28.02.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as "CIT(A)"), arising out of the separate assessment orders passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years 2016-17 and 2017-18. Since common issues are involved in both the years namely disallowance u/s.14A rwr 8D and Depreciation on Goodwill, the same are disposed of by this common order for the sake of convenience. Asst. year 2016-17 is taken as the lead case.

and background of the case:

The Appellant filed an RTI application dated 21.09.2023 seeking information on following points:-

"What kind of punishment is sanctioned by the law for any Pilot who gets the RTR permit or licence on the basis of false documents?"

The CPIO, Sr. DWA (COP & regulations) vide letter dated 05.10.2023 replied as under:-

"- Information sought does not fall under purview of RTI Act 2005, hence this RTI is closed"

Dissatisfied with the response received from the CPIO, the Appellant filed a First Appeal dated 08.10.2023. The FAA vide order dated 08.11.2023 stated as under:-

"Reply :- I have gone through the case and found that information sought was denied by the CPIO stating that the information did not fall under the purview of the RTI Act, 2005. The undersigned is convinced with the above reply in view of Section 8-1(j) of the RTI Act. 2005."

:

The Appellant filed an (offline) RTI application dated 31.05.2023 seeking the following information:

Page 1 of 3

"1- द ल सरकार के SC/ST DEPARTMENT 2018,2019,2020,2021,2022 तक कतना फ ड पछले चार साल म कतनी योजनाओंपर खच कया है उसक" पण ू जानकार द जाये 2- द ल सरकार ने 2014 से 2022 तक अपने व'ापन पर कतना फ ड द ल व ् द ल से बाहार खच कया है उसक" जानकार द जाये 3- द ल के मु+यमं ,ी ने JANUARY 2014 से 2023 JANUARY तक द ल से बाहार के दोरो पर कतना फ ड खच कया है उसक" जानकार द जाये 4- द ल सरकार ने पछले 8 साल म वधायक. को गाडी खर दने के 0लए कतना फ ड दया है उसक" जानकार द जाये"

and background of the case:

The Appellant filed an RTI application dated 09.06.2023 seeking information on following points:-

"1) A certified copy of complaint filed by Neha Kumari /Neha Verma against me between September 2022 to November 2022 addressed to the Director General CISF."

The CPIO vide letter dated 20.06.2023 replied as under:-

"02. It is to inform that under provision of Section-24 of RTI Act 2005, the information sought by you vide representation dated 09/06/2023, cannot be provided as the CISF is an Armed Force of Union and exempted from providing information except for the cases of corruption and human rights violation. The information sought by you does not fali just within the ambit of the two categories mentioned above."

:

The Appellant filed an (offline) RTI application dated 29.03.2023 seeking the following information:

Page 1 of 4

"I Ranjana Garg wife of Shri Keshav Kumar Garg, resident of xxx, Vasant Vihar, New Delhi 110057, wish to seek information, under the RTI Act, 2005. The copy of complete document information needed as per details given below:

4. Copy of complete documents of 0-4 shumar no. 5770, SDM/RA Case No. 206/RA/92 dated 08/01/1994, Khasra # 1084, land measuring 1 bigha 1 biswa in the name of Ranjana Garg wife of Keshav Kumar Garg, situated in the revenue estate of Urbanised Village Rangpuri alias Malikpur Kohi, Tehsil Vasant Vihar, New Delhi."

and background of the case:

The Appellant filed an RTI application dated 21.09.2023 seeking information on following points:-

"To, Shri Umang Srivastva Sr.DWA (COP) I had complained on 05/05/2023 against Rahul Sinha regarding his COP permit. What action or inquiry has been conducted in this regard?"

The CPIO, Sr DWA (COP & Regulation) vide letter dated 05.10.2023 replied as under:-

"Information sought does not fall under purview of RTI Act 2005, hence this RTI is closed"

Dissatisfied with the response received from the CPIO, the Appellant filed a First Appeal dated 08.10.2023. The FAA, JWA vide order dated 08.11.2023 stated as under:-

"Reply :- I have gone through the case and found that information sought was denied by the CPIO stating that the information did not fall under the purview of the RTI Act, 2005. The undersigned is convir.ced with the above reply in view of Section 8-1(j) of the RTI Act. 2005."

and background of the case:

The Appellant filed an RTI application dated 19.07.2023 seeking information on following points:-

"1. Copy of complete report with all supporting documents submitted by FFC

2. List of the name of the officials/persons to whom the letters were issued by FFC

3. List of Officials who appeared before FFC along with their copy of all statements and supporting documents provided by them.

4. List of Officials who DID NOT appear before FFC

5. List officials/person from the statements/documents was taken on record by FFC The copy of statements along with supporting documents is requested to be provided.

and background of the case:

The Appellant filed an RTI application dated 10.07.2023 seeking information on following points:-

"(1) Copy of filled up application form in which my name & designation is mentioned submitted by Avani seeds Ltd, Ahmedabad to Department of Scientific and Industrial Research to get In-house R &D Units certificate issued in FY 2019 (on March 2019 vide certificate F.No.TU/TV- RD/4444/2019). (2) Copy of filled up application form in which my name & designation is mentioned submitted by Avani seeds Ltd, Ahmadabad to Department of Scientific and Industrial Research to get In-house R&D Units certificate issued in FY 2021."

:

The Appellant filed an (offline) RTI application dated 26.05.2023 seeking the following information:

Page 1 of 5

"प्र०1- रामा कृष्णा पुरम, अय्यप्पा मार्ग, चचग रोड की रे ड लाइट से लेकर के केंद्रीय विद्यालय तक दिल्ली नर्र ननर्म की ककतनी तहबाजारी अलॉटमें ट की र्ई है उन सभी का साइड नंबर, स्थान, तथा तहबाजारी धारकों के नाम बताएं?

प्र०2- ज्ञानचंि S/Oअयोध्या प्रसाि साइड नंबर 13 341 अलॉटमें ट कक साइट बताएं तथा यह िक ु ान कहां लर्ी हुई है बताएं ?

प्र०3- राजू साइड नंबर 17076 ककस जर्ह लर्ी हुई है इस तहबाजारी का स्थान बताएं ?

प्र०4- रामा कृष्णा पुरम सेक्टर-1 वििेकानंि माकेट के सामने लाल बत्ती से फायर स्टे शन तक ककतनी तहबाजारी लर्ी हुई है सभी का साइड नंबर, स्थान और तहबाजारी धारक का नाम बताएं?"

:

The Appellant filed an (online) RTI application dated 02.05.2023 with the CPIO, Department of Defence seeking the following information:

"Prime Minister Modi ji I want to know from you under the right of information that you and your government always say that we will not spare the fraudsters and forgery as the previous government used to do but did it really happen because I have seen your portal But do not know how many times wrote about the fraud happening in the name of Defense where a multinational company Samsung and its dealer evaded tax in the name of canteen store department as well as canteen department of the countrys most important department Ministry of Defence Store department name used without permission.

:

The Appellant filed an (offline) RTI application dated 14.12.2022 seeking the following information:

Page 1 of 7

"(a) Subject matter of information required :

The case to accord one-time sanction of Gol, MoD to count the prior service rendered by the Defence Civilian Employee with effect from the date of appointment as 'lN LIEU OF COMBATANTS" for grant of financial upgradation under MACP-lll scheme wef 01 Feb 2014 (on completion of 30 years' service) in respect of No 1091939-X, Office Superintendent, Shashikant Baburao Jasud of HQ Southern Command, DSC Wing, Pune was taken up with DDG DSC, IHQ of MoD (Army) vide DSC Records letter No CA-6121071137 dated 03 Jun 2014, as intimated vide DSC Records letter No CA-6121071156 dated 03 Jul2O14 (copy att).

:

The Appellant filed an (offline) RTI application dated 05.01.2023 seeking the following information:

Page 1 of 5

"मेरे द्वारा की गयी शिकायत श्रीमतत मुक्ता खलखो िहडोल के कथित बीमा पॉशलसी राशि 1 करोड़ रुपये की शिकायत पर की गयी जााँच एवं काययवाही पर सभी ब्यक्क्तयों के बयान एवं दस्तावेज की सत्यापपत प्रतत उपलब्ध कराये। इस जााँच में अंततम तनर्यय ददनााँक 28.12.2022 के ररपोर्य सदहत दस्तावेज उपलब्ध कराये।"

The CPIO furnished a reply to the Appellant on 23.01.2023 stating as under:

"आपके द्वारा चाही गयी जानकारी सूचना का अथधकार अथधतनयम 2005 की धारा 8 (1) (d) एवं 8 (1) (j) के तहत संरक्षित है , अतः आपको उपलब्ध कराने में असमिय हैं।"

:

The Appellant filed an (offline) RTI application dated 08.05.2023 seeking the following information:

Page 1 of 5

"1 रे ल्वे वर्कशॉप लाल गठ इस्तिथ तटोर मे चिुथक श्रेणी र्मकचारी सुमेर पुत्र अमजद अली निवासी सवोदय बतिी बीर्ािेर र्े इस र्ायाकलय मे र्ब पदभार ग्रहण कर्या, प्रमाणणि प्रनि।

2 सुमेर द्वारा नियुस्ति र्े समय प्रतिुि समति दतिावेजो र्ी प्रमाणणि प्रनिललपप।

3 सुमेर र्ो नियुस्ति आदे श एव पदभार ग्रहण र्रिे र्े आदे श र्ी प्रमाणणि प्रनि।"

The CPIO furnished a reply to the Appellant on 25.05.2023 stating as under:

"उपरोति संदलभकि पत्र र्े माध्यम से आवेदि र्िाक द्वारा मांगी गई जािर्ारी िि ृ ीय पक्षर्ार से सम्बस्धिि होिे र्े र्ारण आरटीआई अधिनियम 2005 र्े नियम सख्या 11 र्े िहि प्रदाि िही र्ी जा सर्िी।"

:

The Appellant filed an (offline) RTI application dated 19.06.2023 seeking the following information:

Page 1 of 5

"1. COPY OF THE SUSPENSION ORDER DATED 03.04.2017 PASSED BY COMPETENT AUTHORITY OF EPIL, NEW DELHI AGAINST SH. PARITOSH KUMAR PRAVEEN (EMP. CODE- 1986).

2. WHETHER ANY REVIEW (EXTENSION/REVOCATION) OF THE ABOVE MENTIONED SUSPENSION ORDER DATED 03.04.2017 HAS OCCURRED? IF YES, THEN PLEASE PROVIDE COPY OF ALL THE REPORTS PASSED BY THE REVIEW COMMITTEE SUBSEQUENT TO THE SUSPENSION ORDER DATED 03.04.2017 TILL DATE.

AND ALSO PROVIDE THE COPY OF ALL THE ORDERS OF THE COMPETENT AUTHORITY PASSED ON THE ABOVE MENTIONED REPORTS OF THE REVIEW COMMITTEE TILL DATE.

:

The Appellant filed an (online) RTI application dated 23.03.2023 seeking the following information:

Page 1 of 5

"In continuation to RTI Application No- DMRCP/R/E/22/00489, received to you dated 15-11-2022 please provide some more details which were not given, related to the same points mentioned below:

1. My policy number of superannuation (GSPS) is 321581 and my LIC ID is 1779. Please provide my annuity number for the same.

2. In my last application number stated above I desired for DMRC pay scale comparison with the CDA pay scale which was denied to me. As an exemployee of your prestigious organization, I can help, it is available at D2 in the HR Manual- A Compendium of service rules in DMRC. Kindly provide.

:

The Appellant filed an (offline) RTI application dated 06.02.2023 seeking the following information:

Page 1 of 7

" नवेदन यह है क नेह वहार वाड मु तफाबाद वधान सभा म कर ब चार वष पहले सीवर क" लाईन डाल गई थी और अब सीवर क" लाइन से घर-घर तक सीवर कने*शन का काम चल रहा है । सीवर लाइन के -.येक मैन होल म घर0 म कने*शन करने के 1लए चार चीनी के पाइप लगाए गए थे। इ3ह ं पाइप0 म घर0 के कने*शन जोड़ने थे। ले कन उन चीनी पाइप0 से कने*शन नह ं 8दए जा रहे ह9 और म9ने होलो म कने*शन दे ने के 1लए नये सरु ाख करके पाईप लगाये जा रहे ह9 और नये सरु ाख0 क" मर;मत भी नह ं क" जा रह है और जो पहले से ह

-.येक मैन होलो म चार पाईप लगाये गये ह9। उन पाईप0 से 1स वर ओवर=लो होने पर पानी अ3दर ह अ3दर मकान0 क" नींव म जाएगा। और कने*शन के 1लये अब नये पाईप डाले जा रहे ह9 वह रोड से एक से डेढ़ फुट गहराई पर ह9 और जो मकान नीचे पड़ गए ह9 उनका 1सवरे ज का पानी म9न होल म नह जायेगा। और मैन होल म जो नए सरु ाख कये गये है उनसे मैनहोल बहुत कमजोर हो गये है अतः Aीमान जी से नवेदन है क R.T.I Act न;न1लBखत सच ू ना दे ने क" कृEया करे ।

:

The Appellant filed an (online) RTI application dated 24.04.2023 seeking the following information:

Querry is in reference to Chief Engineer Central Command. Index No 5-28

-Central Command. For renewal of Security Deposit of FDR wherein many letters were sent for sending to bank FDRs for renewal. However, no reply has been received. Letters dated 08.08.2022, No 4501-244 dated 08.08.2022, letter No 4501-245 dated 06.10.2022, dated 15.11.2022 & dated 20.12.2022 & letter No 4501-248 datet25.01.2023, and 20.03.2023.

FDR bearing No.7 15474 Folio 127180-98 dt.25.9-98 for Rs.60,000.00, (Maturity Date :3-7-2001 FDR bearing No.715475 Follo 127198/98) dated 23.9.98 for Rs.60,000.00.

and background of the case:

The Complainant filed an RTI application dated 12.07.2023 seeking information on following points:-

"1. Total number of employees whose Pension Payment Orders (PPOs) were issued between 01.01.2018 to 30.6.2023 from the office of the PAO, PP&M, Faridabad. 2. Total number of employees whose Pension Payment Orders (PPOs) were issued after the date of their retirement or delayed due to any reason. Information may be provided from 01.01.2018 to 30.6.2023 only. 3. Photocopy of note sheet in respect of my (Devendra Singh, Applicant) pension file maintained in your office to date. 4. Photocopies of the dispatch register maintained in your office for the dates 14.3.2023 to 17.3.2023 and 20.3.2023 to 22.3.2023."

:

The Appellant filed an (offline) RTI application dated 16.03.2023 seeking the following information:

"1. Please refer the fwg letters:-

(a) Your Office letter No L/V/T-32/Misc Corr. Dated 06 Jul 2022 (copy att).

Page 1 of 12

(b) Your Office letter No L/V/T-32/Misc Corr. Dated 25 Jul 2022 (copy att).

(c) MPS for the month of Jun 2017 (copy att).

2. With due respect and humble submission, I would like to obtained following information related to above quoted letters and MPS:-

(a) As per your letter, a sum of Rs. 69,978/- has been deducted in 06/2017 MPS on account of recovery of DA (Rs. 67719/-) & FAA (2698/-) for the period of 20.01.2017 to 31.05.2017. However the sum deducted on account of DA & FAA is Rs. 70, 417/- (Le. Rs. 67,719+ Rs. 2698/). It has been observed that, there is a difference of Rs. 439/- (Rs. 70,417 Rs.

:

The Appellant filed an (online/offline) RTI application dated 21.02.2023 seeking the following information:

"My letter dated 31/8/2021 addressed to The SDM, LIC of India, Nadiad Division with subject of Individual Cash Prize (Awards) Scheme time duration 1/1/2007 to 31/3/2007, which is enclosed herewith, as per given below details.

1. Detail procedure followed by the competent authority in respect of disposal and final reply of my letter and payment of my Individual Cash Awards (Prize).

2. Certified copies of All details of Notes / Remarks / Comments / Opinion / Decisions put up on the file by the concerned officers / managers during the procedure along with their names, designation, salary, roll no., educational qualification, gross annual salary and contact no.

:

The Appellant filed an (online/offline) RTI application dated 21.02.2023 seeking the following information:

"My letter dated 31/8/2021 addressed to The SDM, LIC of India, Nadiad Division with subject of Individual Cash Prize (Awards) Scheme time duration 1/1/2007 to 31/3/2007, which is enclosed herewith, as per given below details.

1. Detail procedure followed by the competent authority in respect of disposal and final reply of my letter and payment of my Individual Cash Awards (Prize).

2. Certified copies of All details of Notes / Remarks / Comments / Opinion / Decisions put up on the file by the concerned officers / managers during the procedure along with their names, designation, salary, roll no., educational qualification, gross annual salary and contact no.

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