The Ahmedabad ITAT ruled that mathematical incorrectness by AO cannot be said to be failure on the part of the assessee to disclose any material fact, so as to initiate reopening of assessment. .
The Gujarat High Court had in January held that the special police branch cannot claim exemption from disclosure of rules and had directed the Ahmedabad Police Commissioner to publish on its website all the rules and orders framed under Section 33 of the Gujarat Police Act.
The provision, which grants the police powers to make rules for the regulation of traffic and preservation of order in public places, is often cited for denial of permission for public assembly in the city.
This information, as listed by the petitioners, includes information on the proceeding of the Assembly (including live and old telecast and transcripts, the papers to be laid, private member’s business, zero hour, list of question and their answers, the text of debates); text of legislation (including subordinate legislation) as introduced, passed, pending, assented, lapsed, withdrawn and negatived by the Assembly, and information on the committees of the Assembly among other material that is expected to be put in the public domain.
The PIL sought that the Gujarat HC to direct the Assembly secretariat to regularly provide and display this information on its official website in English and Gujarati. It also sought that the Assembly proceedings should be made available for view (live and old telecast) of the public on the website of the Assembly for public perusal, as is already practiced by several state assemblies as well as the Lok Sabha, which has aided greater transparency.