To

Shri Arun Jaitley

Finance Minister
Room no:134, North Block, New Delhi-110001

Sub: Complain against Principal Chief Commissioner of Income Tax West Bengal and Sikkim and
Additional Commissioner of Income Tax Kolkata along with Prayer for relief vide article 21 (life and
Liberty)of the Indian Constitution(r/w judgment in case of SheelaBarse V. State of Maharashtra AIR
1983 SC 378):

Respected Finance minister,

I, Arjun Ghose,Son of Abir Ghose r/o- 11 Deer Park, Santiniketan 731235,West Bengal ,humbly pray in
the interest of justice for urgent help in getting information on the outcome of investigation based on
T.E.P(Tax Evasion Petition)) filed on 01.08.2017 and 22.08.2017 to Principal Chief Commissioner of
Income Tax West Bengal And Sikkim which has been malafidely delayed and denied using different
tactics by both :

1) Principal Chief Commissioner of Income Tax West Bengal And Sikkim and

2) Additional Commissioner of Income Tax Kolkata.

They may give a baseless plea to you:

1) that my RTI has been forwarded to Director of Investigation West Bengal
and Sikkim(which itself is an RTI exempted organization under Second
Schedule r/w Section 24 of RTI Act,) thereby denying me the answers to my
RTI which are expediently required in the interest of justice.

Because as per CIC decision: CIC/LS/A/2009/001113 Appellant : Shri

ChetanAnandParashar, Date of Decision : 19.2.2010
DECISION :: the CPIO is directed to intimate the outcome of TEP to the
appellant in 03 months time.
8. Before parting with the matter, we would like to mention that section 91 of
Code of Criminal Procedure empowers a court or an officer in charge of a
Police Station to seek production of any documents for the purpose of
investigation, inquiry or trial etc, pending before such court or officer. It is
open to the appellant to take resort to this provision, if he is so advised.
 Because as per CIC Decision ( CIC/RM/A/2013/000635) states:

The complainant has a right to know whether the information provided by

him has been found to be false or true. We accordingly direct the CPIO to
disclose the broad outcome of the TEP to the appellant once the enquiry is
completed.

Because CIC Decision(CIC/SB/C/2016/900232-BJ)

outcome of the TEP cannot be denied to the complainant on the grounds that
the investigationwas in progress. Besides this, there should be a definite time
frame within which the investigation needs to be concluded whereafter the
broad outcome thereof should be communicated to the complainant.

2) that the information is third party information which also does not hold
ground:

a)(BECAUSE, In Peoples Union of Civil Liberties Vs. Union of India, in his judgment
of 13.2.2003 Shri P.V. Reddy J.(attached as annexure) has ruled as follows :

"When there is a competition between the right to privacy of an individual and the right to
information of the citizens, the former right has to be subordinated to the latter right as it serves
larger public interest. The right to know about the candidate who intends to become a public figure
and a representative of the people would not be effective and real if only truncated information of
the assets and liabilities is given.

b)BECAUSE, as per CIC decision: Decision No. CIC/LS/A/2009/000647/SG/5887

(where the State routinely obtains information from Citizens, this information is in relationship to a
public activity and will not be an intrusion on privacy. As this information has been provided by the
assessee to meet his legal obligations, there is no unwarranted invasion of his privacy by the state.
Therefore the disclosure of the same information to another person cannot be construed as being an
unwarranted invasion of the privacy of the individual. Given our dismal record of misgovernance and
rampant corruption which colludes to deny Citizens their essential rights and dignity, it is in the fitness
of things that the Citizens Right to Information is given greater primacy with regard to privacy. Hence
information provided by individuals in fulfillment of statutory requirements will not be covered by the
exemption under Section 8 (1) (j). Citizens Right to Information is given greater primacy with regard to
privacy.)
c) BECAUSE, the large public interest which overwrites the third party interest,
the PIO has failed to act so.

d) BECAUSE, Honorable Central Information Commissioner Prof. M.M. Ansari Wide

Decision No.174/IC(A)/2006 in same kind of TEP/RTI matter(attached as annexure-10) :

Every action taken by public bodies or public servants and its outcome should be under the domain of
public for open scrutiny. It follows that the proceedings initiated by the income-tax department, in
pursuance of the tax evasions petition (TEP), and its outcomes should be disclosed, even without
asking for such information by the petitioners.

And various other citations in my RTI and First Appeal enclosed as annexure.

3)Investigation is going on which also does not hold ground()

a)BECAUSE, Honorable Chief Information Commissioner Shri Shailesh Gandhi Wide
Decision No. CIC/LS/A/2009/000647/SG/5887 dated 14-12-2009 in TEP / RTI matter where
he defines the concept Section 8(1)(h) of the Act provides-

8. (1) Notwithstanding anything contained in this Act, there shall be no obligation to give any
citizen,

(h) information which would impede the process of investigation or apprehension or prosecution of
offenders;

Dr. NareshTrehan, one of the third parties, and the Department have relied on this ground of
exemption. Both parties have stated that as the process of assessment has not been finalized till date
and Investigation is still underway, exemption under Section 8(1)(h) applies. But the mere fact that an
investigation is underway and that assessment has not been finalized is not a sufficient ground for the
application of Section 8(1)(h).

b)Because ,CIC decision:CIC/LS/A/2009/001113 Appellant : Shri

ChetanAnandParashar, Date of Decision : 19.2.2010
DECISION :: the CPIO is directed to intimate the outcome of TEP to the appellant in
03 months time.

8. Before parting with the matter, we would like to mention that section 91 of Code
of Criminal Procedure empowers a court or an officer in charge of a Police Station to
seek production of any documents for the purpose of investigation, inquiry or trial
etc, pending before such court or officer. It is open to the appellant to take resort to
this provision, if he is so advised.
And various other citations in my RTI and First Appeal enclosed.

Since already more than 1 month has passed from filing my TEP on 01.08.2017 and 22.08.2017 it is
requested the investigation based on TEP be conducted expeditiously and the information be
disclosed at the earliest within the next 1 or two months.

Even Answers specifically to points 3,11,12 in my RTI can be easily answered by C.I.T(Principal Chief
Commissioner of Income Tax West Bengal And Sikkim) immediately (Please find the points for
perusal) :

3. Kindly provide certified copy of observation made by the C.I.T.(Commissioner of Income Tax) while
recommending the re-opening of the assessment of Mr Prasanta Sircar for the Assessment Year (2011-
2012) along with copy of the order

11. Did Smt. Sirsha Sircar and her mother Smt Moumita Sircar ever file any income tax return
mentioning the details of source of alleged money and alleged costly items ever given by them in
marriage and after marriage of Sirsha Sircar as admitted in writing in their List submitted with TEP and
also for maintaining other luxuries of life.

12. Kindly provide the information if (Smt.Moumita Sircar , Smt.Sirsha Sircar and Prasanta Sircar) have
ever paid income tax & wealth tax on their alleged cash/jewelry expenses?

Grounds for appeal and request for help:

My wife Sirsha Sircar (marriage certificate copy attach as annexure-)has filed false cases of dowry
harassment u/s 498a/406/ 34 and DP3 /DP4 (FIR Copy-annexure)claiming that we have stolen from her
articles worth 40 lakhs (which were given at the time of marriage by her parents)which is a huge amount
and not at all ordinary by any means .As per income Tax records my father in law Prasanta Sircar does
not file any income tax returns( CIC decision -annexure ).As the case has been chargesheeted (copy of
chargesheet)by the corrupt police officer I.O Biswajit Sarkar of Lake P.S Kolkata-who has been hand in
glove with them for the purpose of extortion .For proving my entire familys innocence I have filed a
tax evasion petition dated 01.08.2017 and 22.08.2017 (father in law-Prasanta Sircar and Mother in law
Moumita Sircar and wife Sirsha Sircar for not disclosing the expenditure of 40 lakhs to the Income
Tax Authorities u/s 133A(5) of income tax act since it is mandatory to file income tax return on the
expenditure incurred on marriage and under provisions of section 68, 69,69A, 69B, 69C & 69D ) and
filed RTI on the TEP on 04.09.2017 and First Appeal to my RTI on 14.09.2017 ( and informed you with
the copies as well as on twitter)but inspite of citing various CIC decisions ,High Court judgements and
Supreme Court Judgements the Principal Chief Commissioner of Income Tax West Bengal and Sikkim
has not given any reply and after my First Appeal to the RTI- Additional Commissioner of Income Tax
Kolkata has malafidely forwarded my RTI (copy attached)to an information exempt organization
under RTI Act 2005(Principal Director of Income Tax West Bengal and Sikkim) so that no information
can be received and obviously they dont have to investigate or give a report-Investigation on a tax
evasion petition is a public activity and information based on a public activity should be disclosed(It
may be noted that they had also delayed giving information regarding my father in laws income tax
returns after delaying it for almost 2 years and only after intervention by CIC-Central Information
Commission have they given the answers-Please refer date of filing RTI and date of receiving CIC
decision-attached as annexure).

It is also submitted that my Father in Law (Prasanta Sircar)and Mother in law (Moumita Sircar))are
owners of a flat at:

Flat-5, 102, Jodhpur Gardens and as per latest guidelines of Income Tax Department are open to
scrutiny since they dont file income tax returns.

As the information based on the investigation results of the TEP is the only way
for proving our innocence, request your kind intervention in the same
Else my parents who are senior citizens and young brother will be
made part of a long and arduous criminal trial process. Already this case
is going on for 4 years. Since you yourself have been a Lawyer at some point in
your career you would understand the pain of undergoing a false criminal trial,
kindly request you to help and intervene in this matter. The life and liberty of all
4 of us are hanging in balance to your decision (life and liberty-article 21 of the
Indian Constitution ).

Request and Relief sought:

1)Principal Chief Commissioner of income Tax West Bengal and Sikkim and ACIT Kolkata be ordered to
complete the investigation based on my TEP(Tax Evasion Petition)) immediately and expeditiously
without any delay and

2) Disclose all the information requested in my RTI instead of using the different tactics for delaying
and denying the information sought.

Request your urgent and kind help in disposing the matter urgently.
 Yada yada hi dharmasya glanirbhavati bharata
Abhyuthanamadharmasya tadatmanam srijamyaham

Paritranaya sadhunang vinashay cha dushkritam

Dharmasangsthapanarthay sambhabami yuge yuge
-Bhagavad Gita

The meaning of these two slokas is[1]

Whenever there is decay of righteousness, O Bharata,
And there is exaltation of unrighteousness, then I Myself come forth ;

For the protection of the good, for the destruction of evil-doers,

For the sake of firmly establishing righteousness, I am born from age to age.

Warm Regards

Arjun Ghose

Mobile:+91-9535160595