#Third-party information

Himachal Pradesh High Court sets aside a Rs. 10,000 penalty under the RTI Act, ruling that personal information of third parties is exempt under Section 8(1)(j) unless disclosure serves a larger public interest. The judgment reinforces privacy protections while mandating transparency only when accountability outweighs individual rights.

The Allahabad High Court has ruled that tax authorities cannot reject a taxpayer's books of account and impose a best judgment assessment solely on unverified third-party information, without affording the assessee an opportunity to cross-examine the source. This reinforces natural justice in commercial tax proceedings and sets a binding standard for assessing authorities across Uttar Pradesh.