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[Cites 5, Cited by 0]

Central Administrative Tribunal - Delhi

Shri Dk Srivastava vs M/O Finance, D/O Revenue on 31 July, 2025

                                   1
Item No. 5                                       O.A. No. 2233/2025
Court No. V

                  Central Administrative Tribunal
                          Principal Bench,
                             New Delhi

                        O.A. No. 2233/2025

                  This the 31st day of July, 2025

               Hon'ble Mr. Manish Garg, Member (J)
              Hon'ble Dr. Anand S Khati, Member (A)

1.      D.K. Srivastava
        Aged about 59 years
        S/o Ram Chandra Srivastava
        R/o F-115, Shipra Krishna Vista,
        Ahinsa Khand-1, Indirapuram,
        Ghaziabad-201014
        (Working as Addl. CIT)

2.      Abhijit Adhikary,
        Aged about 59 years,
        S/o Nitai Das Adhikary,
        R/o Arunoday Dutta Street, Madhyabazar
        P.O. & Dist.: Purulia 723101
        (Working as Addl.CIT)

3.      Abhijit Ghosh
        Aged about 63 years
        S/o Sunil Kumar Ghosh
        R/o Flat 6C, Ekam Aamar Sansar
        3F, Dr. G. S. Bose Road
        Kolkata--700039
        (Retired as Addl.CIT)

4.      Abhijit Halder
        Aged about 64 years
        S/o Suniti Kumar Halder
        R/o 1002, Advent Palazzo
        Chicholi Pathak, Malad West
        Mumbai--400064
        (Retired as Addl.CIT)

5.      Abhijit Kundu
        Aged about 61 years
        S/o Haripada Kundu
        R/o Flat 3B, TORSA Housing Cooperative
        CD-10, Action Area-1, New Town
        Kolkata-700156
                                     2
Item No. 5                                      O.A. No. 2233/2025
Court No. V

        (Retired as CIT)

6.      ABHRANGSHU SEKHAR BHATTACHARJEE
        Aged about 61 years
        S/o Ardhendu Sekhar Bhattacharjee
        R/o House No.4, Surjya Sen Road
        Meherpur, Silchar, Assam--788015
        (Retired JCIT)

7.      Abid Ali
        Aged about 60 years
        S/o Hamid Hussain
        R/o 184, Old Nehru Colony
        Dehradun--248001
        (Retired DCIT)

8.      Ajit Kumar Laskar
        Aged about 62 years
        S/o Birendra Nath Laskar
        R/o Flat No.501, Vijyayanath Sonnets,
        Road No.7, Jubilee Garden, Kothaguda
        Kondapur, Hyderabad-500084, Kothaguda
        (Retired Addl.CIT)

9.      Ajoy Chakraborty
        Aged about 57 years
        S/o Bhudhar Chakraborty
        R/o 34 A. C. Sen Road,
        P.O. Morepukur (Rishra), Distt. Hooghly
        (West Bengal)--712250,
        Permanent Address :8/1/1, Balaram Bose Ghat Road
        Kolkata - 700025.
        (Working as JCIT)

10. Akhilesh Chandra Diwaker
    Aged about 70 years
    S/o Ram Swarup Diwaker
    R/o 551/2A, Masihaganj Dipri Bazar
    Jhansi PIN: 284003
    (Retired as ITO)

11. Aloke Nag
    Aged about 61 years
    S/o Saradindu Nag
    R/o Flat B2, 105 Bosepukur Road
    Kolkata - 700042
    (Retired as CIT)

12. Amarjyoti Mazumdar
                                   3
Item No. 5                                        O.A. No. 2233/2025
Court No. V

        Aged about 58 years
        S/o Tarun Chandra Mazumdar
        R/o 54A, Sapta Shahid Path, Sorumotoria
        Guwahati - 981006
        (Working as CIT)

13. Amit Kumar Barua
    Aged about 58 years
    S/o Anil Kumar Barua
    R/o B-7/13, Mangalik Cooperative
    HousingSociety,Kolkata - 700094
    (Working as DCIT)

14. Amitava Bhattacharyya
    Aged about 57 years
    S/o Asok Kumar Bhattacharyya
    R/oS-16, Panchasayar, Kolkata - 700094
    (Working as CIT)

15. Amitava Sen
    Aged about 58 years
    S/o Ashoke Kumar Sen
    R/o Flat C3, Diksha Apartment,
    Q Block, B.P. Township, 327, Briji Road
    Kolkata - 700094.
    (Working as Addl.DIT)
16. Ananta Kumar Biswas
    Aged about 61 years
    S/o Abilash Chandra Biswas
    R/o Flat M/2, Rangit Residency,
    Sodepur Road, Madhyamgram,Kolkata - 700129
    (Retired as JCIT)

17. Anil Kabiraj
    Aged about 64 years
    S/o Banikanta Kabiraj
    R/o Sen Para, Distt. Jalpaiguri-735101 (W.B.)
    (Retired as JCIT)

18. Anju Sherpa
    Aged about 61 years
    S/o Kitendu Sherpa
    R/oAngan Apartment, Lok Nath Bal Sarani
    Beside Old Post Office, Pradhan Nagar
    Siliguri - 734303, Distt. Darjeeling (W.B.)
    (Retired as CIT)

19. Anup Biswas
    Aged about 56 years
                                     4
Item No. 5                                      O.A. No. 2233/2025
Court No. V

        S/o Amal Krishna Biswas
        R/o A 10X/136, Kalyani,
        Nadia, West Bengal-741325
        (Working as CIT)

20. Anupam Majumder
    Aged about 57 years
    S/o Asutosh Majumder
    R/o 10X/136 Kalayni,
    Nadia,West Bengal-700078
    (Working as DCIT)

21. Arabinda Biswas
    Aged about 63 years
    S/o Mukunda Lal Biswas
    R/o Akshar, 295/2, Dum Dum Road
    Surermath, Kolkata-700074
    (Retired As DCIT)
22. Arbinda Naskar
    Aged about 56 years
    S/o Bishnupada Naskar
    R/o Flat 1A11, Devaloke Sonarcity
    Sonarpur Station Road, Sonarpur
    Distt. South 24 Parganas, Kolkata-700150
    (Working as DCIT)

23. Arijit Chakraborty
    Aged about 57 years
    S/o Amar Chakraborty
    R/o 67/3/1, College Road, Howarah - 711103
    (Working as JCIT)

24. Arindam Mukhopadhyay
    Aged about 59 years
    S/o Monoranjan Mukhopadhyay
    R/o 61/25/4, Manik Bandhopadhya Sarani
    Regent Grace, flat 1C, Block 2, Kolkata - 700040
    (Retired As DCIT)

25. Arnab Mukherjee
    Aged about 55 years
    S/o Amal Kumar Mukherjee
    R/o Flat-3F, Atindra Complex,
    87 Ghosh Para Road, Barrackpore, PIN:700120
    (Working as JCIT)

26. Arnab Sarkar
    Aged about 56 years
    S/o Anil Ratan Sarkar
                                    5
Item No. 5                                    O.A. No. 2233/2025
Court No. V

        R/o 488, Kaberi Para Road
        Near Sanai Lodge, Karbala More
        P.O. & Dist. Hooghly, PIN: 712103
        (Working as DCIT)

27. Arun Kanti Sinha
    Aged about 61 years
    S/o Guru Sankar Sinha
    R/o 37/3 Jheel Road, Kolkata 700031
    (Retired as CIT)
28. Aruna Bagavathy
    Aged about 58 years
    D/o A. Arumugam
    R/o Plot no 103, Muthamil Nagar
    P & T Nagar Extension, Madurai 625017
    (Working as Addi. DIT)

29. Arvind Kumar Singh
    Aged about 62 years
    S/o Rambachan Singh
    R/o 29,ramkrishnopara Dankuni
    Hooghly-712311
    (Retired as IIT)

30. Ashim Kumar Chakraborty,
    Aged about 58 years,
    S/O Sunil Kumar Chakraborty,
    R/O C/O, Nilima Chakraborty,
    Adarsha Palli, P.O: Nona Chandanpukur,
    Dist-North 24 Parganas, Kolkata -700122
    (Working as CIT)

31. Ashok Kumar Pandey,
    Aged About 57 Years,
    S/O Yogendra Pandey,
    R/O 51/10, B. L. Saha Road,
    Kolkata -700053
    (Working as JCIT)
32. Ashok Kumar Shaw,
    Aged about 61 years,
    S/o Ramesh Chandra Shaw,
    R/o 40, Rudal Singh Road,
    24, Parganas North, Kanchrapara,
    West Bengal -743145.
    (Retiredas ITO)

33. Asis Kumar Ray,
    Aged about 63 years,
    S/o Aditya Chandra Ray,
                                    6
Item No. 5                                   O.A. No. 2233/2025
Court No. V

        R/o Sovona Residency, 3rd floor,
        Block - II, 315, Dumdum Road,
        Kolkata - 700074
        (Retired as ACIT)

34. Atanu Malik,
    Aged about 59 years,
    S/o Ajit Kumar Malik ,
    R/o 12 E Ballygunge Station Road
    Kolkata 700019
    (Working as DCIT)

35. Avijit Mishra,
     Aged about 57 years,
     S/o Nirmalendu Mishra,
     R/o N-11, Panchasayar,
     Kolkata-700094
    (Working as Addl. DIT)

36. Baijnath Singh,
    Aged about 60 years,
    S/o Dr. Padmadeo Narayan Singh,
    R/o A2-17, Central Govt.
    Officers Quarters, 16 Dover Lane,
    Singhi Park, Gariahat, Kolkata-700029.
    (Working as Addl.CIT)

37. Balaji D Gupta,
    Aged about 60 years,
    S/o Debabrata Gupta,
    R/o Debashish, 91/B/2,
    Wankaner Society, Street No 5,
    Nr Copper City Rajkot 360006
    (Working as Addl.CIT)

38. BANDANA DASGUPTA,
    Aged about 56 years,
    D/o B. N. Barnwal,
    R/o 73, Commint Park,
    Kolkata 700094.
    (Working as DCIT)

39. Banjul Barthakur,
    Aged about 61 years,
    S/O Badan Chandra Borthakur,
    R/O House No 11a, Anamika Path,
    Opposite BPCL Petrol Pump
    Sankar Nagar Ghoramara Beltola,
    Guwahati--781028
                                7
Item No. 5                                     O.A. No. 2233/2025
Court No. V

        (Retired as JCIT)

40. Bhabendra Chandra Medhi,
    Aged about 65 years,
    S/o Deben Chandra Medhi,
    R/o Vill -Azara, Bharalipara
    P.O- Azara, Dist : Kamrup(Metro),
    Assam -781017
    (Retired as JCIT)

41. Bhaskar Deb,
    Aged about 55 years,
    S/o BHANU PRIYA DEB,
    R/o 101/4, BRAHMA SAMAJ ROAD,
    KOLKATA - 700060
    (Working as DCIT)

42. Bhaswati Chatterjee Iyer,
    Aged about 59 years,
    D/o Nitai Chandra Chatterjee,
    R/o Retreat, 193/1H, Picnic Garden Road,
    Kolkata 700039
    (Retired as JCIT)

43. Bholanath Roy,
    Aged about 60 years,
    S/o Surendranath Roy,
    R/o Subham Plaza Apartment,
    2nd Floor, 2B, 20/1, B.C. Roy Path,
    Gangulipara, P.S.Jagaddal,
    P.O: Shyamnagar, Distt.: North 24 Parganas,
    West Bengal--743127.
    (Working as DCIT)

44. Bhupesh Gautam,
    Aged about 55 years,
    S/o Umesh Gautam,
    R/o Matigara Tumbajote,
    Dist Darjeeling, West Bengal,PIN: 734010
    (Retired as ADIT)

45. Bibekananda Madhu,
    Aged about 60 years,
    S/o Manoranjan Madhu,
    R/o CPTA Block, Hridaypur,
    Barasat, Kolkata 700127
    (Retired as JCIT)

46. Bimal Chandra Das,
                                  8
Item No. 5                                         O.A. No. 2233/2025
Court No. V

        Aged about 58 years,
        S/o Chittaranjan Das,
        R/o 88, P.Majumdar Road, Kolkata -700107
        (Working as JCIT)

47. Biplab Gangopadhyay,
    Aged about 54 years,
    S/o P L Gangopadhyay,
    R/o 34/20A, U K Dutta Road,
    Dumdum Cantonment, Kolkata-700028
    (Working as DDIT)

48. Biswanath Maji,
    Aged about 62 years,
    S/o Banshari Mohan Maji,
    R/o Jagacha Nandipara,
    P. O -GIP Colony, Howrah:711112
    (Retired as DCIT)

49. C K Singh,
    Aged about 64 years,
    S/o Rampal Singh,
    R/o K-1116,LDA Colony,Kanpur Rd
    Lucknow 226012
    (Retired as JCIT)

50. Chanchal Kumar Sarkar,
    Aged about 66 years,
    S/O Raghabdas Sarkar,
    R/O 349b Sainik Nagar,
    P. O. - Jagannathpur, Vill - Barbaria,
    Dist - North 24 Parganas,
    West Bengal, Pin: 700126
    (Retired as ACIT)

51. Chanchal Nag,
    Aged about 68 years,
    S/o Swadesh Ranjan Nag,
    R/o Flat No 407, Radhakrishna Apartment,
    Opp - SBI, Anand Nagar, Pandu,
    Guwahati - 781012, Assam
    (Retired as JCIT)

52. Chandan Das,
    Aged about 59 years,
    S/o SANTI KUMAR DAS,
    R/o AJ-41, Sector-2,
    P.O. Sech Bhawan, Salt Lake,
    Kolkata-700091
                                9
Item No. 5                                    O.A. No. 2233/2025
Court No. V

        (Working as CIT)

53. Chandan Datta,
    Aged about 58 years,
    S/o Asit Kumar Datta,
    R/o Mohantapara Kalibari,
    P.O. & DT. Jalpaiguri, PIN: 735101
    (Retired as JCIT)

54. CHANDAN KUMAR PANDIT,
    Aged about 61 years,
    S/o APURNA KINKAR PANDIT,
    R/o BAGDIHASOL, P.O.- KUSHGERIA,
    DIST - PASCHIM MEDINIPUR,
    WEST BENGAL, PIN: 721133.
    (Retired AS DCIT)

55. Chandra Bhanu Mandal,
    Aged about 56 years,
    S/o Rudranand Mandal,
    R/o New Town, Rajarhat,Kolkata,
    PIN: 700161
    (Working as JCIT)

56. CHAUDHARY ARUN KUMAR SINGH,
    Aged about 62 years,
    S/o MAHADEO,
    R/o B-212,SAI RESIDENCY
    NEAR PMS SCHOOL PILIKOTHI
    CIVIL LINES MORADABAD,
    UP: 244001
    (Retired as Addl. CIT)

57. CHINTAKINDI VEERABHADRAM,
    Aged about 60 years,
    S/o CHINTAKINDI RAMA RAO,
    R/o Holding No. 975/1, Ward No. 14,
    Vivekanandapally P. O. Nimpura,
    P. S. Kharagpur, Dist. West Midnapore,
    Pin Code-721304, West Bengal, Malancha,
    (Retired as DCIT)

58. Christopher Jerome Singh,
    Aged about 62 years,
    S/o Hardayal Singh,
    R/o 8, Jodhpur Park, Kolkata 700068
    (Retiredas Addl.CIT)

59. DEBASHIS SENSARMA,
                                10
Item No. 5                                        O.A. No. 2233/2025
Court No. V

        Aged about 59 years,
        S/o BEJOY KRISHNA SENSARMA,
        R/o KAMAL RESIDENCY, BLOCK-RED,
        FLAT-103, GREEN PARK,
        SONARPUR STATION ROAD,
        KOLKATA-700103
        (Retired asDCIT)

60. Debasish Biswas,
    Aged about 54 years,
    S/o Jitendra Nath Biswas,
    R/o Pareshnath Heights,
    4th Floor, 4A/2 Nirode Behari Mullick Road,
    Kolkata - 700006
    (Working as JCIT)

61. Debasish Lahiri,
    Aged about 60 years,
    S/o Debidas Lahiri,
    R/o 5N Cornfield Road,
    Kolkata- 700019
    (Retiredas CIT)

62. Debasish Roy,
    Aged about 60 years,
    S/o Hiranmoy Roy,
    R/o 18/1 Port Blair Line,
    PO -Barrackpore, Distt- North 24 Parganas,
    West Bengal,PIN- 700120
    (Retired as DCIT)

63. Deepak Kumar Kedia,
    Aged about 52 years,
    S/o Rajkumar Kedia,
    R/o 34/35.Arvind Road, Salkia,
    Howrah , PIN: 711106
    (Working as JCIT)

64. Mahajan Dhananjay Keshav,
    Aged about 61 years,
    S/o Mahajan Keshav Mahadeo,
    R/o Plot No 20, GOVT Servants CHS.
    Sector 2, Chaitra Marg,
    New Panvel(East) Taluka - Panvel Dist- Raigad
    Maharashtra PIN 410206
    (Retired as Addl.CIT)
                                11
Item No. 5                                  O.A. No. 2233/2025
Court No. V

65. Dhedhen Wangmo Bhutia,
     Aged about 53 years,
     D/o Thargyal Bhutia,
     R/o Hakimpara, Siliguri, PIN:734001
    (Working as DCIT)

66. Dilip K Shah,
    Aged about 61 years,
    S/o Kusumkant V Shah,
    R/o Flat 402, Bldg 24. MHADA.
    Income tax Officers quarters,
    Oshiwara link road, Andheri (West)
    Mumbai 400053.
    (Retired as Addl. CIT)

67. DINESH KUMAR,
    Aged about 62 years,
    S/o Moti Lal,
    R/o BS-440, Barsana Sector,
    Kalindipuram, Rajrooppur,
    Prayagraj,(UP) PIN- 211011
    (Retired as ITO)

68. DIVAKAR CHAKRAVARTY,
    Aged about 60 years,
    S/o Chinmoy Chakravarty,
    R/o Flat 7B, Block 3, Urban Greens,
    Atghara, Rajarhat Main Road,
    Kolkata, West Bengal. PIN - 700136
    (Retired as CIT)

69. Dulal Chandra Biswas,
    Aged about 60 years,
    S/o Jitendra Nath Biswas,
    R/o Ashirbad Apartment,
    D L Roy Road, Bowbazar, Krishnagar,
    Nadia, West Bengal, Pin-741101
    (Retired as JCIT)

70. Gagan Sood,
    Aged about 62 years,
    S/o Khushi Ram Sood,
    R/o House No. 62, Basant Vihar
    (Dharmani Colony), Rakkar, Una-174303
    Himachal Pradesh
    (Retired as CIT)

71. Gautam Patra,
    Aged about 58 years,
                                   12
Item No. 5                                      O.A. No. 2233/2025
Court No. V

        S/o Sri Basudeb Patra,
        R/o 35A Raja Rammohun Roy Sarani,
        Serampore, Dist.-Hooghly, West Bengal
        PIN: 712203
        (Working as CIT)

72. Gostha Behari Ghosh,
    Aged about 79 years,
    S/o Amullaya Ratan Ghosh,
    R/o Brojo Villa Duplexpotty Road.
    Tetultolla Chandernagore
    Distt.Hooghly, Pin:712136
    (Retired as Income-tax Officer)

73. Guru Bhashyam,
    Aged about 58 years,
    S/o T M Bashyam, R/o Flat No.4,2nd Floor,
    Ashok Shristi, 12/14 Ganapathy Colony,
    1st Street, Gopalpuram, Chennai-600086
    (Working as CIT)

74. Guru Prosad Ghosh,
    Aged about 77 years,
    S/o Ganga Narayan Ghosh,
    R/o 40 Rajendra Avenue,
    Second lane, Uttarpara, Hooghly.
    Pin- 712258
    (Retired as ITO)

75. J.M.Jamuna Devi,
    Aged about 61 years,
    D/o S.J.Mallikeswaran,
    R/o Flat no À1204/05,
    Admiral Towers, Model Engineering
    College Road,Thrikkakara,
    Eranakulam, Kerala 682021.
    (Retired as Addl.CIT)

76. Jayanta Khanra,
    Aged about 61 years,
    S/o Krishna Chandra Khanra,
    R/o 79, S N Roy Road; 3rd Floor,
    Sahapur, Kolkata-700038
    (Retired as Addl.CIT)

77. Jayanta Mridha,
    Aged about 62 years,
    S/o Anil Krishna Mridha,
    R/o GD-176 Saltlake Kolkata-700106
                                  13
Item No. 5                                       O.A. No. 2233/2025
Court No. V

        (Retired as Addl. CIT)

78. JIBANTA KUMAR DAS,
    Aged about 60 years,
    S/o JITENDRA NATH DAS,
    R/o HOSPITAL ROAD-A,
    POST OFFICE - NABAGRAM,
    DISTRICT- HOOGHLY, PIN - 712246,
    WEST BENGAL.
    (Retired. as Addl. DIT)

79. John Brendan Tamsang,
    Aged about 58 years,
    S/o John Britto Lepcha,
    R/o 8th Mile, Near St. Augustine's School,
    L.B. Road, Kalimpong, PIN: 734301
    (Retired as ACIT)

80. JOHN KERKETTA,
    Aged about 65 years,
    S/o NICHOLAS KERKETTA,
    R/o 4 Destiny Drive, CRANBOURNE North,
    Victoria 3977, Australia.
    (Retired asACIT)

81. Joyashish Choudhury,
    Aged about 54 years,
    S/o Provankar Choudhury,
    R/o C/o Bodhisatta Cooperative
    Housing Society Ltd. AL/1/C/5,
    Street No. 26, Near Tank No.3,
    Action Area-1, Newtown,
    Kolkata 700156
    (Working as DCIT)

82. KALYAN KUMAR DAS,
    Aged about 58 years,
    S/o Anil Kumar Das,
    R/o 77/1, East Sinthee Road,
    Kolkata - 700030
    (Working as JCIT)

83. Kalyan Nath,
    Aged about 62 years,
    S/o Anil Kumar Nath,
    R/o Flat 2B, Blk 3, 5B Tiljala Road,
    Kolkata 700046
    (Retired as CIT)
                                 14
Item No. 5                                     O.A. No. 2233/2025
Court No. V

84. Kapil Mandal,
    Aged about 59 years,
    S/o Chittaranjan Mandal,
    R/o Clubtown Estate, Block-3,
    Flat no 4A, 87, Dumdum Road,
    Kolkata -700074
    (Working as Addl.CIT)

85. KARMA DONGKA TSHERING BHUTIA,
    Aged about 61 years,
    D/o HOSANG LAMA BHUTIA,
    R/o 10th MILE, TONSHA GUMBA ROAD,
    LOWER GUMBA HATTA,
    NEAR WORLD VISION (OLD),
    DIST. & P.O. KALIMPONG,
    DARJEELING, WEST BENGAL , PIN: 734301
    (Retired as ACIT)

86. Kausik Kumar Das,
    Aged about 61 years,
    S/o Haripada Das,
    R/o Flat No. 6A, Ekam Amar
    Sansaar Apartment, 3F,Dr.G.S. Bose Road,
    Kolkata-700039
    (Retired as Addl. CIT)

87. Khedup Bhutia ,
    Aged about 53 years,
    S/o Tamdin Tshering Bhutia,
    R/o East Main Road,
    P.O. & District: Kalimpong,
    West Bengal. PIN: 734301
    (Working as DCIT)

88. Kumar Rakesh Ranjan,
    Aged about 55 years,
    S/o Arbind Kumar Thakur,
    R/o B 3/Type V-2, Income tax Residential Qtrs,
    Himachal Vihar, Matigara Siliguri, PIN: 724010
    (Working as JCIT)

89. Kundan Chakma,
    Aged about 60 years,
    S/o Gopal Bhusan Chakma,
    R/o A B Gardenia, 2nd Cross,
    Plot No 16, Post Office - Sadahalli B.O.
    (Near Jade Garden), Bengaluru,
    Karnataka, PIN- 562 110
    (Retired as ACIT)
                                 15
Item No. 5                                    O.A. No. 2233/2025
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90. LAKSHMI NARAYAN DASH,
    Aged about 59 years,
    S/o Dibakar Dash,
    R/o 140/A/3, NSC Bose Road, Kolkata- 700092
    (Working as JCIT)

91. LALJEE PRASAD,
    Aged about 61 years,
    S/o Ram Adhar Ram,
    R/o 14/888, Indira Nagar,
    Lucknow,U.P.--226016
    (Retired as Addl. CIT)

92. Lhendup Dorjee Lepcha,
    Aged about 61 years,
    S/o Laden Lepcha,
    R/o Samsing PW, Pakyong Road,
    District : Pakyong, Near Pachey Samsing
    Primary School, East Sikkim-737106
    (Retired as Addl. CIT)

93. Lobsang Tenzing,
    Aged about 54 years,
    S/o Pema Lama Bhutia,
    R/o Cosmos Valley, BSF Road,
    Salugara, Siliguri -734010
    (Working as DCIT)

94. Madhumita Das,
    Aged about 56 years,
    D/o Suresh Chandra Das,
    R/o 397, Upen Banerjee Road,
    Parnasree Pally, Kolkata 700060
    (Working as Addl. CIT)

95. Magpen Bhutia,
    Aged about 53 years,
    S/o S. R. Bhutia,
    R/o 1582/3 Rajdanga Main Road,
    Kolkata-700107.
    (Working as DDIT)

96. MAKHAN LAL SARDAR,
     Aged about 60 years,
     S/o HARIPADA SARDAR,
     R/o 108, KARUNAMOYEE GHAT ROAD,
     HARIDEVPUR, KOLKATA -700082
    (Retired as CIT)
                                 16
Item No. 5                                   O.A. No. 2233/2025
Court No. V

97. Malay Bhadra,
    Aged about 56 years,
    S/o Dulal Krishna Bhadra,
    R/o 15, Sashi Bhushan Banerjee Road,
    Flat A1, Kolkata - 700008
    (Working as JCIT)

98. Manab Adak,
    Aged about 58 years,
    S/o Gunadhar Adak,
    R/o 22, Surya Sen Pally,
    Kolkata - 700082,Haridevpur.
    (Working as JCIT)

99. Manas Mondal,
    Aged about 58 years,
    S/o Naresh Chandra Mondal,
    R/o Flat B1 255/55 NSC Bose Road
    Kolkata 700047
    (Working as Addl. CIT)

100. Mani Sankar Bardoloi,
     Aged about 58 years,
     S/o Yadav Chandra Bardoloi,
     R/o HN. 37,Senduri Ali, Nabin Nagar,
     R. G. Baruah Road, Guwahati, Assam, 781024
     (Retired as JCIT)

101. MANOJ KUMAR PATI,
     Aged about 58 years,
     S/o LATE NITYANANDA PATI,
     R/o MAHANADI BIHAR, CUTTACK-753003
     (Working as JCIT)

102. Manoj Kumar Singh,
     Aged about 61 years,
     S/o Sri Ram Singh,
     R/o Flat- 3B, Swatirani Kothi, 120B,
     N.S.C. Bose Road, Kolkata-700 040
     (Retired as Addl. CIT)

103. MD GHAYAS UDDIN,
     Aged about 61 years,
     S/o RAFIQUE UDDIN,
     R/o SKYLINE APARNA APARTMENT,
     14, Dr SUNDARI MOHAN AVENUE,
     KOLKATA-700014
     (Retired as CIT)
                                  17
Item No. 5                                       O.A. No. 2233/2025
Court No. V

104. MILAN RUCHAL,
     Aged about 61 years,
     S/o Govind Bahadur Ruchal,
     R/o SUMERU NIWAS, 6TH LANE,
     NARMADA BAGAN, P.O. CHAMPASARI,
     SILIGURI- 734003, WEST BENGAL.
     (Retired as CIT)

105. Mingur Dorjee,
     Aged about 61 years,
     S/o Chosang ,
     R/o Kumar koti,13, Bhutia Busty,
     C R Das Road, Darjeeling,
     West Bengal 734101
     (Retired as DCIT)

106. MINTU ROY,
     Aged about 62 years,
     S/o KALIPADA ROY,
     R/o P-7, PURBASHA PALLY,
     DR. A. K. PAUL ROAD, BEHALA,
     KOLKATA - 700034.
     (Retired asDCIT)

107. Mitali Patra,
     Aged about 54 years,
     D/o Shri Basudeb Patra,
     R/o 35A Raja Ram Mohan Roy Sarani
     Serampore , Distt. Hooghly, PIN - 712203.
     (Working as DCIT)

108. Mithun Sikdar,
     Aged about 60 years,
     S/o Sudhanya Kumar Sikdar,
     R/o A-10/367, Kalyani,
     P.O + P.S:- Kalyani, Dist:- Nadia,
     W.B. Pin- 741235
     (Retired as ACIT)

109. MONALISA PAL MUKHERJEE,
     Aged about 56 years,
     D/o AMITAVA MUKHERJEE ,
     R/o DEESHARI ESTATE,
     1417, MADURDAHA,
     KOLKATA 700107
     (Working as JCIT)

110. Mrinal Kanti Biswas,
     Aged about 65 years,
                                  18
Item No. 5                                       O.A. No. 2233/2025
Court No. V

        S/o Mahendra Nath Biswas,
        R/o Sadhan Residency,27-Pulin Avenue,
         Dumdum Airport 2.5 No Gate,
        Kolkata - 700081
        (Retired as Addl.CIT)

111. Mrinal Kanti Chanda,
     Aged about 67 years,
     S/o Jitendra Kumar Chanda,
     R/o 15, Netaji Subhas Sarani,
     Kolkata 700079
     (Retired as JCIT)

112. MRINMAY BASAK,
     Aged about 57 years,
     S/o Khagendra Lal Basak,
     R/o P.O.- HARIPUR, P.S.- ASHOKNAGAR,
     NORTH 24 PARGANAS, PIN - 743223. W.B.
     (Working as JCIT)


113. MRITYUNJAY GHOSH,
     Aged about 56 years,
     S/o SAMIR KUMAR GHOSH,
     R/o 108, SUBHASNAGAR, POST SODEPUR,
     KOLKATA, PIN 700110
     (Working as JCIT)

114. Mrityunjay Prasad Dwivedi,
     Aged about 60 years,
     S/o Chandreshwar Prasad Dwivedi,
     R/o Flat No. F-1637, Galaxy North Avenue,
     Gaur City 1, Greater Noida West,
     G B Nagar (UP) 201318
     (Working as Addl. CIT)

115. Murli Prasad Kharwar,
     Aged about 62 years,
     S/o Chandra Deo Prasad Kharwar,
     R/o 14 Devi Mandir Lane Abhijit Apartment
     2nd Floor Flat No 201.
     (Retired as ITO)

116. Nibedita Gupta,
     Aged about 61 years,
     D/o Bankim Mohan Ghosh,
     R/o House no 86, Sibbari Road,
     Malugram, Silchar 788002,Assam.
     (Retired as JCIT)
                                19
Item No. 5                                  O.A. No. 2233/2025
Court No. V



117. NICHOLAS MURMU,
     Aged about 59 years,
     S/o Karlus Murmu,
     R/o Shivam Apartments,
     76/3,Christopher Road,
     Kolkata-700046.
     (Working as Addl.CIT)

118. NILANJAN DEY,
     Aged about 57 years,
     S/o NABANI KUMAR DEY,
     R/o Flat D 511, Block-Kumaradhara,
     National Games Village, Koramangala,
     Bengaluru-560047
     (Working as Addl. CIT)

119. Nilay Baran Som,
     Aged about 60 years,
     S/o Anil Baran Som,
     R/o Flat No 202,Turni Nishitha
     Housing Cooperative, Street No 236,
     CE 148,Action Area 1,New Town
     Kolkata 700156
     (Retired as CIT)

120. Nilkantha Chakraborty,
     Aged about 57 years,
     S/o Narayandas Chakraborty,
     R/o Flat-1A, B. K. Tower,
     Nandi Bagan, Kolkata-700078
     (Working as DCIT)

121. NIMA TSHERING SHERPA,
     Aged about 55 years,
     S/o ANGNIMA SHERPA,
     R/o O/O THE ADDL.CIT, RANGE-1,
     SILIGURI, AAYAKAR BHAWAN SILIGURI,
     WB-734010
     (Working as Addl. CIT)

122. NIRMALYA CHANDRA ROY,
     Aged about 61 years,
     S/o SISIR CHANDRA ROY,
     R/o 3,L.I.C.Colony(East of Kendriya
     Vidyalaya),Kankarbagh,Patna-800020
     (Retired as Addl.CIT)
                                  20
Item No. 5                                     O.A. No. 2233/2025
Court No. V

123. Norbu Bhutia,
     Aged about 57 years,
     S/o Sonam Tshering Bhutia,
     R/o E-1401, Uttorayon, P.O.: Matigara,
     Siliguri 734010
     (Working as Addl. CIT)

124. Pankaj Kumar Bose,
     Aged about 61 years,
     S/o Prafulla Kumar Bose,
     R/o Vill-Bangshinagar, P.O-Bagula,
     P.S-Hanskhali, Dist-Nadia, West Bengal,
     PIN-741502
     (Retired as ACIT)

125. Partha Pratim Barman,
     Aged about 61 years,
     S/o Nepal Chandra Burman,
     R/o 23A, Indrani Park, Kolkata 700033
     (Retired as Addl. CIT)

126. Partha Pratim Basak,
     Aged about 60 years,
     S/o Nirod Baran Basak,
     R/o S 10 Baishnab Ghata Patuli,
     PO, Panchasayar, P.S Patuli,
     Kolkata -700094, West Bengal
     (Retired as Addl. CIT)

127. Partha Pratim Ghosh,
     Aged about 54 years,
     S/o Sarojendu Ghosh,
     R/o 56, Barabagan, Serampore,
     Post: Mallickpara, Dist. Hooghly,
     PIN 712203
     (Working as DCIT)

128. PARTHASARATHI CHANDA,
     Aged about 71 years,
     S/o LATE BRAJA SUNDAR CHANDA,
     R/o 6/7 NARAYAN ROY ROAD,
     SAKHER BAZAR, KOLKATA - 700008
     (Retired as ACIT)

129. Pauline Lepcha,
     Aged about 61 years,
     D/o Peter Lepcha,
     R/o Kadamtala, Opposite Azad Hind
     Pathaghar, Jalpaiguri 735101
                                21
Item No. 5                                      O.A. No. 2233/2025
Court No. V

        (Retired as DCIT)

130. Pavan Kumar Sharma,
     Aged about 61 years,
     S/o Surinder Mohan Sharma,
     R/o House no 1169, Sector 21,
     Panchkula, Haryana - 134116
     (Retired as CIT)

131. Pema Lhamo Dukpa,
     Aged about 64 years,
     D/o Pem Dorjee Dukpa,
     R/o Chandra Niwas,Barakakjhora,
     Tenzing Norgay Road, Darjeeling 734101
     (Retired as JCIT)

132. Pema Tshering Bhutia,
     Aged about 64 years,
     S/o Tendu Bhutia,
     R/o Dewan Building,
     15, N.B.Singh Road,
     Darjeeling 734101
     (Retired as Addl.CIT)

133. Phanus Sada,
     Aged about 65 years,
     S/o N T Sada,
     R/o Relli Mission Tar,
     Lolay BPO Lolay Dokan Dara, PIN: 734301
     (Retired as JCIT)


134. Pijush Mukherjee,
     Aged about 59 years,
     S/o K.K.Mukherjee,
     R/o Flat no.-2,1901, Rajdanga Main Road,
     EKTP, Kolkata-700107
     (Working as CIT)

135. PRABAL CHOWDHURY,
     Aged about 61 years,
     S/o AJIT KUMAR CHOWDHURY,
     R/o AJ - 159, SALT LAKE CITY,
     KOLKATA - 700091
     (Retired as CIT)

136. Prabir Gupta Choudhury,
     Aged about 60 years,
     S/o Pijush Chandra Gupta Choudhury,
                                   22
Item No. 5                                        O.A. No. 2233/2025
Court No. V

        R/o Flat 12E, Tower 3, 375 Prince Anwar
        Shah Road, Kolkata 700068
        (Retired as Addl.CIT)

137. Pradeep Kumar Kanojia
     Aged about 62 years
     S/o Radha Mohan
     R/o 22/16/15, T B Sapru Road
     Vrindavan Vihar Colony, Civil Lines,
     Prayagraj-211001
     (Retired as JCIT)

138. PRADIP KUMAR BISWAS,
     Aged about 58 years,
     S/o Nikhil Ranjan Biswas,
     R/o Canal Side Road, Sreepally,Palta,
     P.O. Bengal Enamel, Dist: 24 Pgs(N),
     Pin-743122.
     (Working as Addl.CIT)

139. Pradip Kumar Majumder,
     Aged about 61 years,
     S/o Satyendra Nath Majumder,
     R/o FE 3, Flat No. 8, Salt Lake City,
     Sector 3, Kolkata 700106
     (Retired as CIT)

140. Pradip Kumar Mondal,
     Aged about 63 years,
     S/o Khagendra Nath Mondal,
     R/o Flat-10B, Orion Exotica Tower-II,
     168B, B B Chatterjee Road,
     Kolkata-700042
     (Retired as CIT)

141. PRAKASH NATH BARNWAL,
     Aged about 59 years,
     S/o GUPTESHWAR NATH BARNWAL,
     R/o UJAAS, FLAT 6/202, 69 S K DEV ROAD,
     PATIPUKUR, LAKETOWN P.S.,
     KOLKATA 700048
     (Working as CIT)

142. Pramod Lakra,
     Aged about 57 years,
     S/o Dachin Kumar Lakra,
     R/o 3/32 East Mall Road, Kolkata -700080
     (Working as DCIT)
                                23
Item No. 5                                     O.A. No. 2233/2025
Court No. V

143. Praveen Das Chowdhury,
     Aged about 57 years,
     S/o Priya Lal Das Chowdhury,
     R/o Ukilpara, Panchanantala
     PO Baruipur, Kolkata 700144
     (Working as JCIT)

144. PREMENDRA NATH SHRIVASTAV,
     Aged about 55 years,
     S/o RAVINDRA NATH SRIVASTAVA,
     R/o AAYAKAR ABASAN, QR NO A/15,
     TYPE 4, 110 SHANTIPALLY, KOLKATA 700107
     (Working as ITO)

145. Probhas Roy,
     Aged about 61 years,
     S/o Subash Chandra Roy,
     R/o 5/16 Netajinagar,
     Kolkata -700040
     (Retired as Addl. CIT)

146. R M Mujumdar,
     Aged about 60 years,
     S/o M J Mujumdar,
     R/o B 704 Fresh Living Apartments,
     Image Hospitals Lane Madhapur,
     Hyderabad 500081
     (Retired Addl. CIT)

147. R.Rajeswari,
     Aged about 66 years,
     D/o N.Ramaswamy,
     R/o 1/194 Balaji Nagar,
     THIRUPPALAI MADURAI 625014
     (Retired as Addl. CIT)

148. R Sivakumar,
     Aged about 62 years,
     S/o NS Radhakrishnan,
     R/o Villa J 12 Sreedaksha Vriddha iob colony
     Marudhamalai Main Road Coimbatore 641046
     (Retired as Addl. CIT)

149. Rabin Chaudhuri,
     Aged about 61 years,
     S/o Gour Hari Chowdhury,
     R/o Flat no.10E, Rajwada Heights,
     264, S N Ghosh Avenue, Elachi,
     Narendrapur, Kolkata 700103
                                 24
Item No. 5                                     O.A. No. 2233/2025
Court No. V

        (Retired asCIT)

150. Rabindra Nath Ray,
     Aged about 68 years,
     S/o Rashana Kanta Ray,
     R/o Ashok Nagar, Near Bow Bazar,
     P.O. & Dist. Jalpaiguri -735101 (W.B.)
     (Retired as DCIT)

151. Rabindranath Ghosh,
     Aged about 75 years,
     S/o Lakshmi Kanto Ghosh,
     R/o Suvo Lakshmi Appt.,
     Flat no 4A&B, Hatiara,
     P.S. New Town, PIN-700157
     (Retired as ITO)

152. Radheshyam Jajoo,
     Aged about 57 years,
     S/o Bhim Raj Jajoo,
     R/o Ramyo Housing Co-operative Society Ltd,
     133, Bagmari Road, Flat no. 2, 1st Floor,
     Kolkata-700054
     (Working as Addl.CIT)

153. Raja Ghosh,
     Aged about 60 years,
     S/o Kedar Nath Ghosh,
     R/o House No. C-6, Golf Link Colony
     Residences, P.O. Yol Camp,
     Dist. Kangra, Himachal Pradesh - 176052
     (Working as Addl. CIT)

154. Raja Sengupta,
     Aged about 59 years,
     S/o Dilip Sengupta, R/o Sumangal,
     O 12, Panchasayar, Kolkata 700094
     (Working as CIT)

155. RAJAT DATTA,
     Aged about 57 years,
     S/o NIL KANTA DUTTA,
     R/o 58 MB Sarani, Kolkata 700040
     (Working as CIT)

156. RAJAT MITRA,
     Aged about 59 years,
     S/o RABINDRA NATH MITRA,
     R/o Flat-4, BL-A1, 16 DOVER LANE,
                                  25
Item No. 5                                        O.A. No. 2233/2025
Court No. V

        GARIAHAT, Kolkata-700029
        (Working as CIT)

157. Rajdulal Mukhopadhyay,
     Aged about 55 years,
     S/o Jaharlal Mukhopadhyay,
     R/o 911 Tagore Park,Kolkata-700039
     (Retired as ACIT)

158. Rajeev Krishan Gubgotra,
     Aged about 60 years,
     S/o Krishan Kumar Gubgotra,
      R/o 360 Sector 5 Channi Himmat
     Jammu PIN: 180015
     (Working as Addl.CIT)

159. Rajen KumarMarkandrai Vasavada,
     Aged about 58 years,
     S/o Markandrai, R/o 10 Rudraraj Duplex,
     Mothers School Road, Near Gopigeet Socity,
     Gotri, Vadodara, PIN: 390021
     (Working as Addl. CIT)

160. RAJESHKUMAR MADAN LAL,
     Aged about 62 years,
     S/o MADAN LAL,
     R/o FLAT NO. H-1201,
     BESTECH PARK VIEW GRAND SPA,
     SECTOR - 81, GURGAON - 122004
     (Retired as ADDL CIT)

161. Rajeshwari Menon,
     Aged about 60 years,
     D/o Easwaran,
     R/o A-1/403 Madhavi CHS
     SECTOR 19A NERUL EAST,
     NAVI MUMBAI 400706
     (Retired as Addl.CIT)

162. Rajiv Kumar Pandey,
     Aged about 54 years,
     S/o Diwakar Pandey,
     R/o Uniworld city, Action Area -III,
     Garden Tower-3, Flat No 403,
     Kolkata - 700160
     (Working as DCIT)

163. Raju Lepcha,
     Aged about 62 years,
                                 26
Item No. 5                                      O.A. No. 2233/2025
Court No. V

        S/o K Lepcha,
        R/o 19 S S Road ,
        P O: Kurseong, 734203
        (Retired as CIT)

164. Rakesh Kumar Das,
     Aged about 60 years,
     S/o Raj Kishore Das,
     R/o Torsa Cooperative Housing Society,
     Flat-9C, CD-10, Action Area I,
     Newtown, Kolkata-700156
     (Retiredas CIT)

165. RAM PYARE RAM,
     Aged about 62 years,
     S/o BADALU HARIJAN,
     R/o 517/2, Rishi Bankim Chandra Road,
     P.O. Garifa, P.S. Naihati,
     Dist North 24-Parganas,
     West Bengal, PIN 743166
     (Retired Addl.CIT)

166. Ram Samujh Saroj,
     Aged about 60 years,
     S/o RAM LAL SAROJ,
     R/o Village CHACK ENGLISH MEHADI
     POST MEHADI DISTT JAUNPUR
     UTTAR PRADESH, PIN: 222135
     (Retired ACIT)

167. Raman Kumar Verma,
     Aged about 52 years,
     S/o Satyendra Prasad Verma,
     R/o 115,Type IV, Laxmi Bai Nagar,
     New Delhi 110023
     (Working as DCIT)

168. Rani Lama,
     Aged about 55 years,
     D/o Karsang Tshering Lama,
     R/o Rungbull Siding, P.O. Rungbull
     Darjeeling, West Bengal, Pin code 734123
     (Working as Addl.CIT)

169. Rathin Chakladar,
     Aged about 56 years,
     S/o Rudranath Chakladar,
     R/o Flat 2A Parvati Apartment
     13 Green Park Block A
                                 27
Item No. 5                             O.A. No. 2233/2025
Court No. V

        Kolkata 700055 PS Lake Town
        Dist. North 24 Parganas
        (Working as JCIT)

170. Rinzee Lhamu Sherpa,
     Aged about 53 years,
     D/o Kitendu Sherpa,
     R/o Chhota Ging, P.O Lebong,
     Darjeeling- 734105
     (Working as DCIT)

171. Rupasri Roy Chakravarty,
     Aged about 55 years,
     D/o Debdas Roy,
     R/o W2C-7/2, Phase-II,
     Golf Green, Kolkata-700095
     (Working as DCIT)

172. S Venkatramani,
     Aged about 59 years,
     S/o S. Subramanyam,
     R/o 193/1H PICNIC GARDEN ROAD,
     KOLKATA 700039
     (Working as CIT)

173. S. Chandrasekaran,
     Aged about 60 years,
     S/o M. Subbiah,
     R/o Plot no 2, Lake View Garden
     Third street, K.K. NAGAR,
     MADURAI 625020 Tamil Nadu
     (Working as Addl. CIT)

174. Sabyasachi Chakraborty,
     Aged about 58 years,
     S/o Dayamoy Chakraborty,
     R/o C-48, Panchasayar,
     Kolkata-700094
     (Working as JCIT)

175. Sabyasachi Roy,
     Aged about 53 years,
     S/o Sunil Kumar Roy,
     R/o Sonartari Apartment,
     76 G, Jawpur Road,
     Kolkata 700074
     (Working as JCIT)

176. Sagar Kanti Sarkar,
                                   28
Item No. 5                                  O.A. No. 2233/2025
Court No. V

        Aged about 63 years,
        S/o Shibshankar Sarkar,
        R/o Prantik Lane, Durganagar (W),
        PO: Rabindranagar,
        Kolkata - 700065
        (Retired as ITO)

177. Saikat Basu,
     Aged about 56 years,
     S/o Pijush Kanti Basu,
     R/o 4/1 Padmapukur Lane,
     Howrah-711109
     (Working as DCIT)

178. SAIKAT MITRA,
     Aged about 54 years,
     S/o RABINDRA NATH MITRA,
     R/o Utopia, Tower 4, Flat 16C,
     761 Madurdaha, Kolkata 700107
     (Working as DCIT)

179. SAILEN SAMADDER,
     Aged about 54 years,
     S/o Bhabaranjan Samadder,
     R/o Flat No. 1A, 1st floor,
     Mandhar Apartment,
     27/1 Shyamnagar Road,
     Kolkata 700055
     (Working as CIT)

180. Sandip Guha,
     Aged about 53 years,
     S/o Dipak kumar guha,
     R/o 4A, block 2, Clubtown Paradise,
     Gopalpur house,
     Kolkata 700136
     (Working as DDIT)

181. SANDIP KUMAR DE,
     Aged about 55 years,
     S/o NIRMAL KUMAR DE,
     R/o P 125 KALINDI HOUSING EAST,
     KOLKATA-700089
     (Working as DCIT)

182. Sandip Mandal,
     Aged about 56 years,
     S/o Samir Kumar Mandal,
     R/o 82/36, M.N.K. Road(S),
                                    29
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Court No. V

        Kolkata-700036
        (Working as JCIT)

183. SANDIP SARKER,
     Aged about 57 years,
     S/o RAMESH CHANDRA SARKER,
     R/o KOKOBAGAN (DAKSHINAYAN),
     56/15, JESSORE ROAD (SOUTH),
     P.O. HRIDAYPUR, KOLKATA, PIN-700127,
     WEST BENGAL.
     (Working as JCIT)

184. SANDIP SENGUPTA ,
     Aged about 58 years,
     S/o Haripada Sengupta,
     R/o IB-144, Saltlake, Sector3,
     Kolkata-700106.
     (Working as CIT)

185. SANJAY GOSAIN,
     Aged about 59 years,
     S/o S. R. Singh,
     R/o A-602, Civitech Stadia,
     Sector-79, Noida-201301
     (Working as Addl. CIT)

186. Sanjay Jha,
     Aged about 58 years,
     S/o Jiweshwar Jha,
     R/o D1/11,Suniti Chaterjee Path,City Centre
     Durgapur-713216
     (Working as JCIT)

187. Sanjay Kumar Haldar,
     Aged about 61 years,
     S/o Nidhar Chandra Haldar,
     R/o 1014, Dhalua Main Road,
     P.O- Dhalua, P.S-Narendrapur,
     District -24 Parganas (South),
     Near Police Para More, Techno City,
     Kolkata -700152.
     (Retired as ACIT)

188. SANJAY KUMAR SAHOO,
     Aged about 60 years,
     S/o KUNJA BIHARI SAHOO,
     R/o Flat No. A/2, Anubhav,
     1/194, Naktala, KOLKATA-700047
     (Working as JCIT)
                                30
Item No. 5                                      O.A. No. 2233/2025
Court No. V



189. Sanjay Kumar Verma,
     Aged about 52 years,
     S/o Kameshwar Lall Labh,
    R/o Flat No.-B/50, Typer-IV,
     Aayakar Abasan, 110, Shantipally,
     E.M. Bypass, Near Ruby General Hospital,
     Behind GST BHAWAN,
     Kolkata-700107
     (Working as DDIT)

190. SANJAY MALLICK,
     Aged about 61 years,
     S/o Narendra Chandra Mallick,
     R/o 10, GOROSTHAN ROAD,
     POST OFFICE- CHINSURAH,
     DISTRICT- HOOGHLY, PIN CODE- 712 101,
     WEST BENGAL
     (Retiredas Addl. CIT)

191. SANJAY MUKHERJEE,
     Aged about 59 years,
     S/o Shambhu Mukherjee,
     R/o 8 ANIL MAITRA ROAD
     BALLYGUNGE
     KOLKATA 700019
     (Working as CIT)

192. SANJEEB ROY,
     Aged about 55 years,
     S/o SUBHAS CHANDRA RAY,
     R/o RAJWADA ALTITUDE, FLAT NO. 8D,
     933, UTTAR PURBA FARTABAD,
     SAHAPARA, GARIA, KOLKATA-700084
     (Working as DDIT)

193. Sanjeev Kumar,
     Aged about 54 years,
     S/o Rameshwar Prasad Shrivastava,
     R/o 91 Baburam Ghosh Road,
     Kolkata - 700040
     (Working as DCIT)

194. SANJIB BANERJEE,
     Aged about 58 years,
     S/o PRITI BHUSAN BANERJEE,
     R/o 68, JOGI PARA ROAD,SONAR TORI,
     FLAT NO.B-5, KOLKATA-700028
     (Working as JCIT)
                                 31
Item No. 5                                         O.A. No. 2233/2025
Court No. V



195. Sanjib Kumar Paul,
     Aged about 57 years,
     S/o Binod Behari Paul,
     R/o Flat 4A, 373 Jodhpur Park
     Kolkata 700068
     (Working as Addl. CIT)

196. SANJIB KUMAR ROY,
     Aged about 63 years,
     S/o DWIJENDRA LAL ROY,
     R/o RD-20, COLLINS PATH, SEC. 2B,
     BIDHANNAGAR, DURGAPUR-713212
     (Retired as Addl.CIT)

197. SANJIT BISWAS,
     Aged about 59 years,
     S/o SUDHIR KUMAR BISWAS,
     R/o BAGULA KUTHIPARA, BAGULA,
     PS- HANSKHALI, NADIA, PIN-741502 WB.
     (Working as ACIT)

198. SANJIT KUMAR MITRA,
     Aged about 61 years,
     S/o SANTOSH KUMAR MITRA,
     R/o A2, 2nd Floor, Ashoka Apartment,
     Carmel School Road, Jharudih,
     Dhanbad 826001
     (Retired as Addl. CIT)

199. SANJOY CHAKRABORTY,
     Aged about 54 years,
     S/o Mukul Chakraborty,
     R/o Aangaan, 14, Dum Dum Road,
     Opposite Motijheel College, Kolkata- 700074
     (Working as ACIT)

200. Sanjoy Paul,
     Aged about 60 years,
     S/o Mrigangka Mouli Paul,
     R/o 77/20, B. C. Road, Kolkata - 700034
     (Working as CIT)

201. Sankar Chakrabarti,
     Aged about 54 years,
     S/o Hiralal Chakrabarti,
     R/o Manikanchan Apartment, 68/6/D, Aurobindo Road,
     Konnagar,
     Howrah 712235
                                 32
Item No. 5                                  O.A. No. 2233/2025
Court No. V

        (Working as DCIT)

202. SANKAR NASKAR,
     Aged about 60 years,
     S/o Sailendra Nath Naskar,
     R/o Niva Apartment, Flat No.O,
     4 th Floor, 64, Debinibash Road,
     Kolkata-700074
     (Working as Addl. CIT)

203. SANMAY DASGHOSH ,
     Aged about 55 years,
     S/o MRINMAY DASGHOSH ,
     R/o AKHAN BAZAR, CHINSURAH,
     HOOGHLY, WB-71210.
     (Working as DCIT)


204. SANTANU GHOSH,
     Aged about 59 years,
     S/o SHIB SANKAR GHOSH,
     R/o 14/D/1A, NAKTALA ROAD,
     KOLKATA -700047
     (Working as JCIT)

205. Satyendra Mohan Das,
     Aged about 62 years,
     S/o Amar Nath Das,
     R/o JC-4/2, Aswininagar, Baguihati,
     Kolkata-700159
     (Retired as DIT)

206. Shaikh Shamsher Alam ,
     Aged about 61 years,
     S/o S A Jabbar,
     R/o 88, Linton Street,Kolkata 700014
     (Retired as CIT)

207. Shambhu Kumar Roy,
     Aged about 55 years,
     S/o Krishna Roy,
     R/o Flat No.D/4, 68,Purnodas Road
     Kolkata 700029
     (Working as DDIT)

208. Shyamal Kumar Das,
     Aged about 55 years,
     S/o Arjun Kumar Das,
     R/o Santinagar, Moulana Azad Road,
                                  33
Item No. 5                                         O.A. No. 2233/2025
Court No. V

        Hridaypur, North 24 Parganas, PIN:700127
        (Working as DCIT)

209. Sibaji Bose,
     Aged about 57 years,
     S/o Shyamal Kumar Bose,
     R/o Flat No. 3B, 3rd Floor, 20B,
     Canal South Road, Kolkata-700078
     (Working as JCIT)
210. Sobhan Sutradhar,
     Aged about 55 years,
     S/o Harisadhan Sutradhar,
     R/o 135K, Jaigir Ghat Road,
     Kolkata -700063
     (Working as JCIT)

211. Sonam Khambachay,
     Aged about 53 years,
     S/o Pemba Sherpa,
     R/o Chhota Ging, P.O. Lebong,
     Darjeeling-734105
     (Working as DCIT)

212. Soumitra Ghosh,
     Aged about 58 years,
     S/o Suhash Kumar Ghosh,
     R/o CF-57, Ground Floor, Sector-1
     Salt Lake, Kolkata-700064
     (Working as JCIT)

213. Srabanti Bhattacharjee,
     Aged about 55 years,
     D/o Santosh Kumar Paik,
     R/o P-58, Brojomoni Debya Road,
     Behala, Kolkata-700061, WB
     (Working as DCIT)

214. SRIDHAR BHATTACHARYYA,
     Aged about 62 years,
     S/o SISIR MOHAN BHATTACHARYYA,
     R/o NILACHAL KHARDAH PO-B D SOPAN
     KOLKATA-700116
     (Retired as CIT)

215. SRIMANTA KUMAR MANDAL ,
     Aged about 62 years,
     S/o SATISH CHANDRA MANDAL,
     R/o BELIADANGA (PANCHANANTALA),
     PO:- DAKSHIN BARASAT,
                                 34
Item No. 5                                      O.A. No. 2233/2025
Court No. V

        DIST:- SOUTH TWENTY FOUR PARGANAS,
        PIN: 743372, WEST BENGAL.
        (Retired as ITO)

216. SUBHAMAY DATTA ,
     Aged about 54 years,
     S/o PANKAJ KUMAR DUTTA ,
     R/o RAMAKRISHNA NIKETAN BIDHANPALLY,
     MADHYAMGRAM, KOLKATA 700129
     (Working as DCIT)

217. Subhra Jyoti Chakraborty,
     Aged about 60 years,
     S/o Ajit Kumar Chakraborty,
     R/o Alcove Gloria, 403/1 Dakshindari Rd.
     P.O. Sreebhumi Kolkata- 700048
     (Retired as CIT)

218. Subhrajyoti Bhattacharjee,
     Aged about 61 years,
     S/o Tapas Kumar Bhattacharjee,
     R/o 'Kamalalaya', Opposite L.P. School,
     Rilbong, Shillong--793004 (Meghalaya)
     (Retired as CIT)

219. SUBRATA AICH,
     Aged about 57 years,
     S/o Anath Bandhu Aich,
     R/o 56/8, P. Majumdar Road,
     PO- Haltu, PS- Kasba, Kolkata- 700078.
     (Working as JCIT)

220. Subrata Dhar,
     Aged about 60 years,
     S/o Anil Chandra Dhar,
     R/o PS Ixora Flat No. 10 , 3C Gouranganagar,
     Jatragachhi, New Town 700059
     (Working as Addl. CIT)

221. Sucheta Chattopadhyay Roy,
     Aged about 58 years,
     D/o Keshablal Chatterjee,
     R/o ShantiKunja, 5/16, Netajinagar,
      Kolkata-700040
     (Working as CIT)

222. Sudhendu Das,
     Aged about 60 years,
     S/o Ranendra Kumar Das,
                                 35
Item No. 5                                       O.A. No. 2233/2025
Court No. V

        R/o N-401 : Safal Parisar - 2,
        South Bopal : Ahmedabad-380058,Gujarat
        (Retired as CIT)

223. SUDIP CHATTERJEE,
     Aged about 59 years,
     S/o Amalendu Chatterjee,
     R/o 5, Jibanananda Das Path,
    Sail Co-op. Housing Complex, City Centre,
     Durgapur, Dist- Paschim Bardhaman,
     Pin-714216
     (Working as JCIT)

224. SUDIP KUMAR BANDYOPADHYAY,
     Aged about 61 years,
     S/o BINOY KUMAR BANDYOPADHYAY,
      R/o Jivanneer Apartment, P-9/1,
     Motijheel Avenue, Kolkata-700074
     (Retired as Addl. CIT)

225. Sudipta Guha,
     Aged about 62 years,
     S/o Rabindra Nath Guha,
     R/o 8/1/1, Abhoy Vidyalankar Road,
     Kolkata, Pin - 700060
     (Retired as CIT)

226. Sudipta Paul,
     Aged about 57 years,
     S/o Amar Nath Paul,
     R/o Flat 2A & 2B, Apsara Apartment,
     42(86), Rasomoy Biswas Road,
     PO Talpukur, Kolkata 700123
     (Working as JCIT)

227. Sujit Kumar Singh,
     Aged about 55 years,
     S/o Murlidhar Prasad Singh,
     R/o Flat no.36, Type -IV, Aaykar Abasan,
     110, Shantipally, Kolkata -700107
     (Working as DDIT)

228. Sumit Dasgupta,
     Aged about 56 years,
     S/o Sarat Chandra Dasgupta,
     R/o 19/2c Selimpur Road Dhakuria
     Kolkata 700031
     (Working as JCIT)
                                 36
Item No. 5                                    O.A. No. 2233/2025
Court No. V

229. Supriyo Pal
     Aged about 61 years,
     S/o Sunil Kumar Paul,
     R/o 46 Hossain Goli Barabazar Chinsurah Hooghly PIN
     712101
     (Retired as Addl. CIT)

230. SURENDRA KUMAR MISHRA,
     Aged about 61 years,
     S/o NATHUN PRASAD MISHRA,
     R/o 3/1, Rameshwar Malia Ist Bye Lane,
     Howrah - 711101, West Bengal
     (Retired as CIT)

231. Surendra Mithalal Joshi,
     Aged about 61 years,
     S/o Shri Mithalal Joshi,
     R/o Plot No. 17/5/C-2, Veer Durgadas
     Colony, Lal Maidan, Paota C Road,
     Jodhpur-342006 (Rajasthan)
     (Retired as Addl.CIT)

232. Surjit Kumar Saha,
     Aged about 59 years,
     S/o Dr. Keshablal Saha,
     R/o 3-AF, Green Park, Tagore Road,
     Civil Lines, Nagpur: 440001
     (Working as JCIT)

233. SWAPAN KUMAR BERA,
     Aged about 61 years,
     S/o SUDARSAN CHANDRA BERA, R/o ARABINDA
     SARANI, NEAR DURGAPUR MILAN SANGHA, VILL. +P.O.
     - BALLY DURGAPUR, HOWRAH - 711205.
     (Retired as Addl. CIT)

234. Swapan Kumar Chakraborty,
     Aged about 59 years,
     S/o Rathindra Chakraborty,
     R/o AA 32, Second floor, Sector-1,
     Salt Lake, Kolkata 700064
     (Working as JCIT)

235. SWAPAN KUMAR MONDAL,
     Aged about 59 years,
     S/o SANATAN MONDAL,
     R/o 18A/4/5 SEPCO TOWNSHIP,
     DURGAPUR 713205
     (Working as DCIT)
                                 37
Item No. 5                                          O.A. No. 2233/2025
Court No. V



236. Swapna Das,
     Aged about 60 years,
     D/o Ashutosh Das,
     R/o Godhuli, 27/2, M. C. Garden Road,
     Kolkata - 700030
     (Retired as CIT)

237. Swaralipi Roy,
     Aged about 56 years,
     D/o Bidyut Kumar Chakrabarti,
     R/o 401, Barakhola, Kolkata-700099
     (Working as DCIT)

238. TAPAS LODH,
     Aged about 58 years,
     S/o HARI PADA LODH,
     R/o C-8, ALLAUDDIN KHAN BITHI,
     NONCOMPANY HOUSING SCHEME,
     CITY CENTRE, DURGAPUR-713216
     (Working as DCIT)

239. Tarkeshwar Dutta
     Aged about 54 years,
     S/o Subodh Chandra Dutta,
     R/o Matigara, Siliguri, PIN: 734010
    (Working as ACIT)

240. Tarun Kumar Mitra,
     Aged about 66 years,
     S/o Tarapada Mitra,
     R/o Kalyan cooperative, Birati,
     Kolkata-700051
     (Retired as ACIT)

241. TASHI TSHERING BHUTIA,
     Aged about 60 years,
     S/o Norsang Bhutia,
     R/o Ridhi Sidhi Apartment, Flat No. H4,
     4th floor, Iskon Mandir Road,
     Siliguri -734001, West Bengal
     (Retiredas ACIT)

242. Tenzing Yangchen Bhutia,
     Aged about 60 years,
     D/o Namsey Bhutia,
     R/o C-3, Hemkunt Apartment,
     Guru Nanak Sarani ,Punjabipara,
     P.O Siliguri 734001, District Darjeeling,W.B
                               38
Item No. 5                                    O.A. No. 2233/2025
Court No. V

        (Working as DCIT)

243. TSERING MAJUMDER,
     Aged about 55 years,
     D/o P.T.SHERPA, R/o CE-42,
     UTTARAYAN LANE, JYANGRA CHOWMATHA,
     BAGUIHATI, KOLKATA -700059.
     (Working as DCIT)

244. Tshering Jorden Bhutia,
     Aged about 56 years,
     S/o Sonam Thendup Bhutia,
     R/o 03/506 HIG Residency, Uttarayon, Matigara,
     Siliguri, WB, PIN: 737101
     (Working as DCIT)

245. Uday Shankar Dutta,
     Aged about 66 years,
     S/o Ram Gopal Dutta,
     R/o 14, Narendranagar,
     Adhya Apartment, Belgharia, Kolkata-700056
     (Retired as ACIT)

246. Ujjwal Mandal,
     Aged about 54 years,
     S/o Upendra Nath Mandal,
     R/o 2G 301, Avidipta Housing Complex
     PO. MUKUNDAPUR KOLKATA-700099
     (Working as DCIT)

247. Utpal Barai,
     Aged about 63 years,
     S/o Dhanakrishna Barai,
     R/o 38/7, K.K.Roychowdhury Road
     P.O.- Barisha, Kolkata,
     PIN-700008,
     (Retired as DDIT)

248. Uttam Kumar,
     Aged about 54 years,
     S/o Mithilesh Kumar Sharan,
     R/o 1A Anamika Apartment,
     2/2 Khanpur Road,
     Kolkata 700047
     (Working as DDIT)

249. UTTAM KUMAR MONDAL,
     Aged about 62 years,
     S/o Basudeb Mondal,
                                    39
Item No. 5                                        O.A. No. 2233/2025
Court No. V

        R/o Bunokalitala, M.G.Road,
        P.O. Chinsurah, DIst. Hooghly,
        PIN-712101
        (Retired as IIT)

250. V. N. TRIVEDI,
     Aged about 62 years,
     S/o NATVARLAL,
     R/o B 201 ZION WINDFIELD
     NR SANKALP GRACE 3
     OPP ISHAAN BUNGALOWS NR SHILAJ CIRCLE
     THALTEJ, AHMEDABAD -380059
     (Retired as Addl. CIT)

251. VIJAY KUMAR PRASAD,
     Aged about 56 years,
     S/o RAM ADHAR PRASAD,
     R/o 83EE/7, ANUPAMA HOUSING.
     COMPLEX, VIP ROAD,
     KOLKATA-700052
     (Working as DCIT)
                                                  ...Applicant
        (By Advocate(s):    Mr. S K Gupta)

                                Versus
1.      Union of India
        Through Secretary
        Department of Revenue
        Ministry of Finance, North Block
        New Delhi-110001

2.      Chairman, Central Board of Direct Taxes
        Department of Revenue
        Ministry of Finance, North Block
        New Delhi-110001

3.      Pr. Director General of Income Tax
        Human Resources Development (HRD)
        2nd Floor, ICADR Building, Plot No.6
        Vasant Kunj Institutional Area
        New Delhi-110070
                                               ....Respondents

        (By Advocate(s):    Mr. Rajeev Kumar)
                                                 40
Item No. 5                                                            O.A. No. 2233/2025
Court No. V

                                ORDER (ORAL)

Hon'ble Mr. Manish Garg, Member (J) In terms of the order dated 18.07.2025, learned counsel for the applicants' states that he has filed the amended memo of parties, the same is taken on record.

2. With the consent of the learned counsel for both the parties the matter is taken up for final hearing.

3. The present O.A. has been filed by the applicants under Section 19 of the Administrative Tribunals Act, 1985, seeking following reliefs:-

"8. i) declare the action of the respondents in not extending the benefits of letter/order dated 22.09.2023 Issued by Respondents, which was upheld by the High Court for the State of Telangana at Hyderabad vide order dated 09.08.2024 and Supreme Court vide Order dated 28.02.2025, to the applicants, as illegal and arbitrary;
ii) direct the respondents to extend the benefit of letter/order dated 22.09.2023, issued by Respondents, which was upheld by the High Court for the State of Telangana at Hyderabad vide order dated 09.08.2024 and Supreme Court vide Order dated 28.02.2025, to the applicants, as has already been extended to 25 officers (13 from West Bengal, 2 from Odissa and 10 from Kerala); with all consequential benefits and further direct the respondents to fix the pay of 41 Item No. 5 O.A. No. 2233/2025 Court No. V each of the applicants with effect from 01.01.1996 or the date of joining as Income Tax Inspector (whichever is later) in the revised higher scale in terms of OM dated 21.04.2004 with actual benefits with effect from 21.04.2004;
(iii) direct the respondents to fix the pay of those applicants who were performing the duties of Income Tax Officer on 01.01.1996 or promoted to the grade of Income Tax Officer whichever is later, in the revised higher scale with effect from 01.01.1996 or the date of promotion to the rank of Income Tax Officer with actual monetary benefits with effect from 21.04.2004 in terms of order dated 22.09.2023;
(iv) direct the respondents to pay the arrears from 21.04.2004 to the applicants as a result of notional pay fixation with effect from 01.01.1996 or the date of joining as Income Tax Inspector (whichever is later) in the revised higher scale within a specified time, in terms of order dated 22.09.2023;
(v) direct the respondents to pay the arrears from 21.04.2004 to the applicants as a result of notional pay fixation with effect from 01.01.1996 or the date of joining as Income Tax Officer (whichever is later) in the revised higher scale within a specified time, in terms of order dated 22.09.2023;
(vi) direct the respondents to pay interest @10% p.a., if the notional benefit along with arrears as prayed above is not granted within the time specified;
(vii) award the cost of the litigation; and
(viii) pass such other or further order/s as this Hon'ble Tribunal may deem fit and proper."
42 Item No. 5 O.A. No. 2233/2025

Court No. V

4. Learned counsel for the parties state that the present matter can be disposed of in terms of the order passed by the respondents on 27.06.2025. 4.1. It is also noticed that on 30.05.2025, the following order was passed:-

"Learned counsel for the applicant hand over a copy of an Office order dated 17.05.2025, which reads as under:
"Subject: Implementation of the Hon'ble High Court, Kerala Order dated 16 01 2024 passed in O.P (CAT) No. 1/2023 filed by Sh. R. Prasannakumaran Nair & others for granting enhanced pay scale as per Department of Expenditure OM dated 21.04.2004, notionally w.e.f 01.01.1996- reg Sir/Madam, I am directed to refer to the above- mentioned subject. The matter has been examined by the Department in consultation with the Department of Expenditure. It has been decided with the approval of the competent authority to implement the Judgement of the Hon'ble High Court of Kerala dated 16.01.2024 in O.P (CAT) No 1/2023 in personam ie, in respect of the petitioners only.
2. You are requested to take necessary action accordingly."

Let, learned counsel for the respondents take appropriate instructions.

Re-list on 04.07.2025"

43

Item No. 5 O.A. No. 2233/2025

Court No. V 4.2 Further the matter was taken up for hearing on 04.07.2025 and following order was passed:-
"Learned counsel for the applicant states that pursuant to the direction of this Tribunal, relief has been granted to substantial people, i.e., 241 applicants out of 254.
Learned counsel for the respondents is directed to take instructions qua the remaining 13 applicants, i.e., Mr. Akhilesh Chandra Diwaker, Mr. Arvind Kumar Singh, Mr. Ashok Kumar Shaw, Mr. Gostha Behari Ghosh, Mr. Murli Prasad Kharwar, Mr. Pankaj Kumar Bose, Mr. Ram Samujh Saroj, Mr. Sagar Kanti Sarkar, Mr. Sanjay Kumar Haldar, Mr. Sanjit Biswas, Mr. Srimanta Kumar Mandal, Mr. Tarkeshwar Dutta, and Mr. Uttam Kumar Mondal, as the denial of the benefits of notional pay fixation is only on the ground that the applicants are not the members of the Income Tax Gazetted Officers Association (ITGOA)"

4.3. Now, the respondents counsel draws attention to an Office Memorandum dated 27.06.2025, which reads as under:-

"Sub: Implementation of judgement of Hon'ble High Court of Mumbai dated 08.12.2023 passed in WP No. 9649/2012 arising out of order of Hon'ble CAT Mumbai Bench passed in OA No. 86/2008 dated 17.01.2012.
Consequent upon the acceptance of the recommendations of the 5th Central Pay Commission (CPC) and the Implementation thereof 44 Item No. 5 O.A. No. 2233/2025 Court No. V w.e.f. 01.01.1996, the Income Tax Inspectors and Income Tax Officers were initially placed in the pay scales of ₹5500-9000 and 6500-10500, respectively. Subsequently, as per the Office Memorandum dated 21st April 2004 issued by the Department of Expenditure (DoE) under F.No.6/37/98-IC, and the CBDT's letter dated 22.04.2004 issued under F.No. A-
11015/59/2002-Ad.VII, the pay scales of the posts of Income Tax Inspectors and Income Tax Officers under CBDT were revised to 6500-10500 and 7500-12000, respectively, w.e.f. 21.04.2004, l.e., the date of issue of the aforementioned OM of the DoE.
2. Aggrieved by the OM of the Department of Expenditure (DoE) dated 21.04.2004, the Income Tax Gazetted Officers' Association filed an Original Application (OA) before the Hon'ble CAT, Mumbal Bench, vide OA No. 86 of 2008 dated 31.01.2008, praying that the OM dated 21.04.2004 Issued by the DoE may be modified so as to take effect from 01.01.1996 notionally for the purpose of pay fixation, and that the actual payment of arrears of salary be effected from the date of the said OM, I.e., 21.04.2004. The Hon'ble CAT, vide order dated 17.01.2012, allowed the OA, fixing the date of upgradation of pay scales as 01.01.1996 on a notional basis.
3. The order of the Hon'ble CAT dated 17.01.2012 was contested by the Department by filing Writ Petition No. 9649 of 2012 before the Hon'ble High Court, Mumbai. The Hon'ble High Court, Mumbai, while considering the recommendations/report of the Anomaly Committee constituted by the CBDT in compliance with the directions of the Hon'ble High Court, Kolkata, in W.P. (C.T.) No. 21 of 2015 on an identical issue, proceeded in the matter. The recommendations of the said Committee were 45 Item No. 5 O.A. No. 2233/2025 Court No. V accepted by the Government of India, and a communication to this effect was issued vide letter dated 22.09.2023. Keeping in view these facts, the Hon'ble High Court, Mumbai, vide order dated 08.12.2023, has directed that:
"16. In light of the abovementioned facts, the appropriate course of action is to dispose of this writ petition directing the petitioner to adopt the same course of action as has been done in respect of the original Applicants who had approached the Calcutta Bench of Tribunal that is acceptance of the report of Special Anomaly Committee and subsequent order giving effect thereto.
17... Accordingly the impugned order passed by the Central Administrative Tribunal dated 17.01.2012 in Original Application No. 86/2008 stands substituted/modified Petitioner will give the benefits as has been given to the Applicants before the Tribunal in Kolkata in Original Application No. 397/2009 in Writ Petition No. (CT) 21/2015."

4. The matter related to the implementation of the order/direction of the Hon'ble High Court, Mumbai, dated 08.12.2023, passed in W.P. No. 9649 of 2012, referred to in the foregoing paragraph, has been examined by the CBDT in consultation with the Department of Expenditure. Based upon the opinion of the Department of Expenditure, vide I.D. Note No. 7/2/2008-IC dated 13.06.2025, and with the approval of the Competent Authority, the CBDT has decided to implement the judgment of the Hon'ble High Court, Mumbai, dated 08.12.2023, passed in W.P. No. 9649 of 2012, arising out of O.A. No. 86 of 2008, in respect of the 'applicants only', i.e., members of the Income Tax Gazetted Officers' 46 Item No. 5 O.A. No. 2233/2025 Court No. V Association as on the date of filing the O.A., i.e., 31.01.2008.

5. In view of the above, the upgraded pay scales of ₹6500-10500 in the grade of Inspector of Income Tax, notionally w.e.f. 01.01.1996, and 7500-12000 in the grade of Income Tax Officer, notionally w.e.f. 01.01.1996 or from the date of joining the post of Income Tax Officer, whichever is later, as per the 5th CPC, are granted to the 'applicants only', i.e., members of the Income Tax Gazetted Officers' Association as on the date of filing the O.A., I.e., 31.01.2008. The pay shall be re-fixed accordingly, and the actual payment as well as the arrears thereon shall be made w.e.f. 21.04.2004, i.e., the date of issuance of the Office Memorandum by the Department of Expenditure, F. No. 6/37/98-IC.

6. All officers who were members of the Income Tax Gazetted Officers' Association (ITGOA) (Recognised Association) and working in any Unit of ITGOA as on the date of filing of the O.A., i.e., 31.01.2008, are mandatorily required to submit an undertaking stating that he/she was a bonafide member of ITGOA as on the date of filing of O.A. No. 86/2008, i.e., 31.01.2008. The undertaking should be duly certified by the General Secretary of the respective Unit of ITGOA. In the case of ITGOA members who have been transferred to another region, the home region (the Region where member was posted as on 31.01.2008) shall communicate the status of membership of transferred officers to the present region, based on the undertaking submitted by the concerned member duly certified by the concerned General Secretary of ITGOA Unit. In the case of retired members, based on the undertaking submitted by the concerned member, the General Secretary of the respective ITGOA 47 Item No. 5 O.A. No. 2233/2025 Court No. V Unit or the Secretary General (CHQ), ITGOA, shall issue a certificate of membership to the concerned PCCIT(CCA) from where the members are drawing pension.

8. The concerned PCCIT (CCA) shall ensure the necessary verification of the certified undertaking submitted by the members of ITGOA before granting the upgraded pay scales of *6500-10500 in the cadre of Inspector of Income Tax, notionally w.e.f. 01.01.1996, and 7500-12000 in the cadre of Income Tax Officer, notionally w.e.f. 01.01.1996 or from the date of joining the post of Income Tax Officer, whichever is later.

9. The concerned PCCIT (CCA)/HOD/DDOs shall ensure the correctness of the date of joining as Inspector of Income Tax/Income Tax Officer and other relevant particulars related to the re-fixation of salary of the concerned officers from their service books, on account of the notional upgradation of pay scales as mentioned above, to avoid any excess payment.

This issues with the approval of the Competent Authority."

5. The aforesaid Office Memorandum explicitly makes it clear that the respondents have agreed to grant the benefit of notional pay fixation w.e.f. 01.01.1996, with actual monetary benefit from 21.04.2004, to the applicants herein. However, no formal order has been passed by the respondents with respect to the 13 applicants mentioned hereinabove, who are not members of the Association. It cannot be disputed that the applicants herein have approached this Tribunal and, 48 Item No. 5 O.A. No. 2233/2025 Court No. V therefore, the aforementioned benefits ought to be extended to them as well. On the basis of the factual matrix, it is evident that the applicants are similarly placed; hence, no distinction can be drawn between two sets of employees merely on the ground that some are not members of any association or union. It is well- settled law that similarly situated persons cannot be discriminated against. It is incumbent upon the respondents to treat the applicants at par with those individuals who have already been extended the said benefit, regardless of their membership in ITGO or any other association. Denial of such benefits would not only be arbitrary but also discriminatory in nature. The Hon'ble Supreme Court, in State of Karnataka vs. C. Lalitha [(2006) 2 SCC 747] and State of Uttar Pradesh vs. Arvind Kumar Srivastava [(2015) 1 SCC 347], has reiterated that in service jurisprudence, all persons similarly situated should be treated alike. Merely because one person has approached the Court cannot be a valid ground to deny the same relief to others similarly situated. Justice demands that no individual be allowed to derive undue advantage over others, and that benefits granted by the Court to a specific group must be extended to all identically situated employees. Failure to 49 Item No. 5 O.A. No. 2233/2025 Court No. V do so would amount to discrimination and be violative of Article 14 of the Constitution of India.

6. In view of the above, the present O.A. is disposed of with a direction to the respondents to comply with the order in letter and spirit in respect of all the applicants herein. The actual benefit of pay fixation/re-fixation, along with all consequential reliefs as mentioned above, in terms of the O.M. dated 27.06.2025, shall be granted to all the applicants within a period of two months from the date of receipt of a certified copy of this order. It is once again clarified that the relief(s) shall be extended to all 251 applicants herein.

7. The present O.A. is disposed of in the above terms. Pending M.As, if any, are also disposed of. There shall be no order as to costs.

     (Dr. Anand S Khati)                           (Manish Garg)
      Member (A)                                    Member (J)
        /SG/