Appearing before the panel, Bhushan said the report in this case was a draft audit report of the Comptroller and Auditor General prepared prior to submission of its final report.
Noting that a CAG report is not a part of parliamentary proceedings, he said merely because it is required under law to be tabled before it does not make it the property of Parliament or its committee.
"It is clear that the disclosure of the report has not impeded the functioning of Parliament in any way and therefore it cannot constitute breach of privilege.
"A CAG report is not a part of parliamentary proceedings or its committee; rather it is an autonomous body created by the Constitution. Merely because it is required under law to be tabled in Parliament does not make it the report of Parliament or its committee," Bhushan said in his response to the notice by the Privileges Committee.
Citing a Supreme Court judgement, Bhushan said the court has also held that parliamentary privileges would include only those allowing parliament to function without impediment.
"It is made clear that privileges are available only insofar as they are necessary in order that the House may freely perform its functions... Privileges do not extend to the activities undertaken outside the House on which the legislative provisions would apply without any differentiation," Bhushan said.
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