Karnataka High Court
The Union Of India vs Sri Pauliah C N on 15 February, 2024
Author: P.S. Dinesh Kumar
Bench: P.S. Dinesh Kumar
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 15TH DAY OF FEBRUARY, 2024
PRESENT
THE HON'BLE MR. P.S. DINESH KUMAR, CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE T.G. SHIVASHANKARE GOWDA
WRIT PETITION NO. 40152 OF 2018 (S-CAT)
WRIT PETITION NO. 40736 OF 2018
WRIT PETITION NO. 17466 OF 2021
WRIT PETITION NO. 17849 OF 2021
WRIT PETITION NO. 17851 OF 2021
WRIT PETITION NO. 40152/2018
BETWEEN:
1. UNION OF INDIA
TO BE REPRESENTED BY ITS
FINANCE SECREARY
IN CHARGE OF CENTRAL BOARD OF
DIRECT TAXES
JEEVAN DEEP BUILDING
PARLIAMENT STREET
NEW DELHI-110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF DIRECT TAXES
NORTH BLOCK
NEW DELHI-110 001.
3. CHIEF COMMISSIONER OF INCOME TAX
BANGALORE-1
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CENTRAL REVENUE BUILDINGS
QUEEN'S ROAD
BENGALURU-560 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
1. SRI.T.MUDALAGIRIYAPPA
S/O SRI. THIMMAPPA
ABOUT 55 YEARS
OCCN: INCOME TAX OFFICER
WARD-2, WARD-1, P.B. ROAD
HAVERI-581 110.
PRESENT ADDRESS
INCOME TAX OFFICER, WARD-1(5)
DAVANGERE
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-1
SHREE TOWERS, NO.565/A HADADI ROAD
DAVANAGERE-577 002.
2. SRI. RAVISH .K.N
S/O SRI. K. NARAYANA NAIK
AGED ABOUT 50 YEARS
OCCN: INCOME TAX OFFICER, WARD-1
RADHIKA PLAZA, COURT ROAD
PUTTUR-574 201. (D.K. DISTRICT)
PRESENT ADDRESS:
TAX RECOVERY OFFICER
MANGALURU
O/O PR. COMMISSIONER OF INCOME TAX
C.R. BUILDING, ATTAVARA
MANGALURU-575 001.
3. SRI. PRAKASH H. ALALAGERI
S/O SRI. HANUMANTHAPPA .A.A
AGED ABOUT 53 YEARS
OCCN : INCOME TAX OFFICER, WARD-3
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PARK VIEW BUILDING, P.G. EXTENSION
DAVANGERE-577 002.
PRESENT ADDRESS:
OCCN: INCOME TAX OFFICER
(INTERNATIONAL TAXATION), WARD-1
AAYAKAR BHAVAN, PLOT NO.5
EDC COMPLEX, PATTO
PANAJI-403 001.
4. SRI. Y.M. NAVALGUND
S/O SRI. MAHADEVAPPA
AGED 52 YEARS
OCCN: TAX RECOVERY OFFICER, RANGE-1
INCOME TAX OFFICE
BELGAUM-590 001.
PRESENT ADDRESS:
INCOME TAX OFFICER (INV)
HUBBALLI, O/O ADDL DIRECTOR OF
INCOME TAX (INV)
C.R. BUILDING (ANNEXE)
1ST AND 2ND FLOOR, NAVANAGAR
HUBBALLI-580 025.
5. SRI. PARAMESHWARA .M
S/O SRI. BATYA NAIK .M
AGED ABOUT 46 YEARS
OCCN : INCOME TAX OFFICER, WARD-1
SANTERI KRUPA BUILDING
KAIGA ROAD, KARWAR-581 306.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-2
SANTERI KRUPA BUILDING
KAIGA ROAD, HUBBUWADA
KARWAR-581 306.
6. SRI D THIPPESWAMY
S/O SRI. DIVAKARAPPA .G
AGED 49 YEARS
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OCCN: INCOME TAX OFFICER, WARD-2(2)
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-2
HUDA BUILDINGS, NAVANAGAR
HUBLI-580 025.
SINCE DECEASED BY LRS
6(A) SMT. SHARUDASWAMY
W/O LATE D. THIPPESWAMY
AGED ABOUT 48 YEARS
6(B) SRI. DEEPAK .T
S/O LATE D. THIPPESWAMY
AGED ABOUT 26 YEARS
6(C) MISS. PRIYANKA .T
D/O LATE D. THIPPESWAMY
AGED ABOUT 25 YEARS
ALL ARE R/AT NO.275
SRINIVASA KUTIRA
8TH CROSS, NEAR ESHWARLINGA
DEVARAJA URS LAYOUT
DAVANAGERE-577 006.
7. SMT. NALINI .A
W/O SRI. PRABHAKARAN
AGED ABOUT 53 YEARS
OCCN: INCOME TAX OFFICER, WARD-6(3)
R.P. BHAVAN, NRUPATHUNGA ROAD
BANGALORE-560 001.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-4(3)4
BENGALURU
O/O ADDL. COMMISSIONER OF
INCOME TAX, RANGE-4(3)
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
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8. SRI. RAVIKUMAR
S/O LATE SRI. DASAPPA
AGED ABOUT 55 YEARS
OCCN: INCOME TAX OFFICER, WARD-14(1)
HMT BHAVAN, GANGANAGAR
BELLARY ROAD, BANGALORE-560 032.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-6(3)(3)
BENGALURU
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-6(3)
BMTC BUILDING, 80 FT ROAD, 6TH BLOCK
KORAMANGALA
BENGALURU-560 095.
9. SRI. N. LOKESHA
S/O LATE SRI. M. NARAYANA
AGED ABOUT 50 YEARS
OCCN: INCOME TAX OFFICER
AAYAKAR BHAVAN, BELUR ROAD
HASSAN-573 201.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-2
SHIVAMOGA
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-1
NO.70, 100 FEET ROAD
GOPALAGOWDA EXTENSION
SHIVAMOGA-577 201.
10 . SRI. NITHYANANDAN .R
S/O SRI.M.RAMALINGAM
AGED ABOUT 55 YEARS
OCCN: INCOME TAX OFFICER, WARD-3(4)
O/O JOINT COMMISSIONER OF INCOME TAX
RANGE -3, C.R. BUILDINGS
NAVANAGAR, HUBLI-580 025.
PRESENT ADDRESS:
SRI. NITHYANANDAN .R
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INCOME TAX OFFICER, WARD-2(2)(3)
BENGALURU
O/O ADDL. COMMISSIONER OF INCOME TAX
RANGE-2(2), BMTC BUILDING
8O FT ROAD, 6TH BLOCK
KORAMANGALA, BENGALURU-560 095.
11 . SRI. DHEERENDRA .M
S/O M.R. RAMACHAR
AGED ABOUT 53 YEARS
OCCN: INCOME TAX OFFICER (OSD)
O/O ADDITIOANL DIRECTOR OF
INCOME TAX (INV)
UNIT-II, C.R. BUILDING ANNEXE
QUEEN'S ROAD, BANGALORE-560 001.
PRESENT ADDRESS:
INCOME TAX OFFICER
WARD-1(2)(1)
O/O ADDL. COMMISSIONER OF
INCOME TAX, RANGE-1(2)
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
12 . SMT. HEMA V. RAJASHEKAR
D/O LATE SRI. T.S. SRINIVASA MURTHY
AGED ABOUT 54 YEARS
OCCN: INCOME TAX OFFICER (OSD)
O/O ADDITIONAL DIRECTOR OF INCOME TAX
RANGE-6, 14/3, RATHROTHAN PARISHAT BUILDING
NRUPATHUNGA ROAD, BANGALORE
NO.345, 10TH A MAIN, 3RD BLOCK
JAYANAGAR, BANGALORE-560 011.
PRESENT ADDRESS:
INCOME TAX OFFICER(IAP)-4
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
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13 . SRI. V. MANJUNATH
D/O SRI. V. VENKATASHASTRY
AGED ABOUT 60 YEARS
OCCN: INCOME TAX OFFICER (OSD)
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-1
NO.55/1, SHILPASHREE
OPP. STERLING THEATRE
VISHVESHWARANGAR, MYSORE-570 008.
PRESENT ADDRESS:
SRI. V. MANJUNATH (RETD ON 31/10/2017)
C/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-1
NO.55/1, SHILPASHREE, VIDHYARANYA COMPLEX
VISHVESHWARANAGAR
MYSORE-570 008.
14 . SRI. H.C. SHIVARAMU
S/O SRI. H.K. SUBBANNA
AGED ABOUT 57 YEARS
INCOME TAX OFFICER (OSD)
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-1
NO.55/1, SHILPASHREE
VIDHYARANYA COMPLEX
VISHVESHWARANAGAR, MYSORE-570 008.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1(1)
O/O JOINT COMMISSIONER OF
INCOME TAX, RANGE-1
NO.55/1, SHILPASHREE
VIDHYARANYA COMPLEX
VISHVESHWARANAGAR
MYSORE-570 008.
15 . SRI. S.V. SRINIVASA RAGHAVAN
S/O SRI. S. VENKATACHARI
AGED ABOUT 61 YEARS
INCOME TAX OFFICER, WARD-3(1)
UNITY BUILDING ANNEXE
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MISSION ROAD
BANGALORE-560 027.
PRESENT ADDRESS:
SRI. S.V. SRINIVASA RAGHAVAN
(RETD ON 31/10/2017)
C/O PR. CHIEF COMMISSIONER OF INCOME TAX
KARNATAKA & GOA REGION, NO.1
C.R. BUILDING, QUEEN'S ROAD
BENGALURU-560 001.
16 . SRI. P.S. SRIDHAR
S/O LATE SRI. P.S. SAMBAMOORTHY
AGED ABOUT 56 YEARS
INCOME TAX OFFICER
WARD-3, PARK VIEW BUILDING
NO.284/1, 4TH MAIN, P.J. EXTENSION
DAVANGERE-577 002.
PRESENT ADDRESS:
SRI. P.S. SRIDHAR
(VOLUNTARY RETIREMENT ON 02/04/2018)
C/O INCOME TAX OFFICER, WARD-4(1)(1)
O/O ADDL. COMMISSIONER OF
INCOME TAX, RANGE-4(1)
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
17 . MR. H. ZIKRIA BAIG
S/O MR. HUSSAINI BAIG
AGED ABOUT 50 YEARS
INCOME TAX OFFICER (TDS)
C.R. BUILDING, DEVARAJ URS LAYOUT
DAVANGERE-577 004.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1
HAVERI, RENUKA ARCADE
III CROSS, SHIVAJI NAGAR
OPP. TOWN POLICE STATION
HAVERI-581 110.
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18 . SRI. VILAS PATIL
S/O SRI. HANUMANTHA RAO
AGED ABOUT 59 YEARS
INCOME TAX OFFICER (TDS)
SURESH COMPELX
SANJAY GANDHI NAGAR
BELLARY-583 104.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1 &TPS
AAYAKAR KARYALAYA
NEAR HATALGERI NAKA
GADAG-582 101.
19 . MR. S.A. IMMANUEL
S/O MR. S.A. RAO
AGED ABOUT 58 YEARS
INCOME TAX OFFICER, WARD-1
AAYAKAR BHAVAN, STAFF ROAD, FORT
BELLARY-583 102.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-2(3)(4)
O/O JOINT COMMISSIOENR OF
INCOME TAX, RANGE-2(3)
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
20 . SRI. RAGHU K. HEBBAR
S/O SRI. KANTAPPA HEBBAR
AGED ABOUT 57 YEARS
INCOME TAX OFFICER (TECH)
O/O COMMISSIONER OF INCOME TAX
C.R. BUILDING, P.B. ROAD
NAVANAGAR, HUBLI-580 025.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-3
UDUPI, O/O ADDL. COMMISSIONER OF
INCOME TAX, UDUPI
AAYAKAR BHAVAN, MALPE ROAD
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AADIUDUPI, AMBALAPADI PO
UDUPI-576 103.
21 . SRI. PRASHANT L. KUNDAPUR
S/O SRI. LAXMINARAYAN
AGED ABOUT 53 YEARS
INCOME TAX OFFICER, WARD-3(1)
C.R. BUILDING, P.B. ROAD
NAVANAGAR, HUBLI-580 025.
PRESENT ADDRESS:
INCOME TAX OFFICER (TDS), WARD-1
HUBBALLI, C.R. BUILDING ANNEXE
NAVANAGAR, HUBBALLI-580 025.
22 . SRI. M.S. RAMASESH
S/O SRI. M.N.S. RAO
AGED ABOUT 53 YEARS
TAX RECOVERY OFFICER, RANGE-11
5TH FLOOR, R.P. BHAVAN
NRUPATHUNGA ROAD
BANGALORE-56001.
PRESENT ADDRESS:
AAD (TRG)-2
DIRECT TAXES REGIONAL
TRAINING INSTITUTE
17, PEENYA PLANTATION
NEAR HMT WATCH DIVISION
JALAHALLI, BENGALURU-560 013.
23 . SMT. SUDHA RAMAKRISHNAN
W/O R.L. RAMAKRISHNAN
AGED ABOUT 50 YEARS
INCOME TAX OFFICER
INTERNATIONAL TAXATION
WARD-11(1), RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD
BANGALORE-560 001.
PRESENT ADDRESS:
INCOME TAX OFFICER (HQ)
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O/O COMMISSIONER OF
INCOME TAX (INTERNATIONAL TAXATION)
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
24 . SMT. B.K. SHAILAJA
W/O SRI. M.G. VIJAYENDRA
AGED ABOUT 62 YEARS
TAX RECOVERY OFFICER
INTERNATIONAL TAXATION
RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD
BANGALORE-560 001.
PRESENT ADDRESS:
SMT. B.K. SHAILAJA (RETD ON 30/06/2017)
C/O INCOME TAX OFFICER
ITAT-I, SANTOSH COMPLEX, K.G. ROAD
BANGALORE-560 001.
25 . SRI. H.R. NAGESH
S/O SRI. H.B. RANGANATHA
AGED ABOUT 52 YEARS
INCOME TAX OFFICER, WARD-6(4)
RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD
BANGALORE-560 001.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-7(1)(2)
BMTC BUILDING, 80 FT ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
26 . SRI. MALI D. SHIVAPPA
S/O SRI. DHONDAPPA MALI
AGED ABOUT 50 YEARS
INCOME TAX OFFICER, WARD-6(1)
RASHTROTHANA BHAVAN
NRUPATHUNGA ROAD
BANGALORE-560 001.
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PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1 & TPS
DEVOOR BUILDING
BEHIND GODAVARI HOTEL
ATHANI ROAD
VIJAYAPUR-586 101.
27 . SMT. K.J. SATYAVATHI
W/O SRI. M.GURUBASAVARAJ
AGED 53 YEARS
TAX RECOVERY OFFICER
RANGE-5, UNITY BUILDING ANNEXE
MISSION ROAD
BANGALORE-560 027.
PRESENT ADDRESS:
(VOLUNTARY RETIREMENT ON 12.01.2018)
C/O INCOME TAX OFFICER, WARD-2(1)
SHREE TOWERS, NO.565/A, HADADI ROAD
DAVANGERE-577 002.
28 . SMT. M.V. GOWTHAMI
D/O SRI. M.V. RAMANA
AGED ABOUT 53 YEARS
RESIDNG AT C/O DR. RAJ KUMAR
NO.268, N.P. STREET
CONTONMENT, NEAR COMMERCIAL STREET
BANGALORE-560 001.
PERSENT ADDRESS:
INCOME TAX OFFICER
WARD-6(2)(2), BMTC BUILDING
80 FT ROAD, 6TH BLOCK
KORAMANGALA
BENGALURU-560 095.
29 . SRI. M. BAGYARAJ
S/O LATE SRI. C. MUTHUSWAMY
AGED ABOUT 50 YEARS
TAX RECOVERY OFFICER (LTU)
JSS TOWERS, 100 FT RING ROAD
BSK III STAGE, BANGALORE-560 085.
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PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1(1)
SHREE TOWERS, NO.565/A
HADADI ROAD, DAVANGERE-577 002.
30 . SRI. M.G. MAHENDAR SINGH
S/O LATE SRI. M.H. GOVIND SINGH
AGED ABOUT 54 YEARS
COMMISSIONER OF INCOME TAX (ITAT)-II
SANTOSH COMPLEX, K.G. ROAD
BANGALORE-560 009.
PRESENT ADDRESS:
AAD (TRAINING)-1
DIRECT TAXES REGIONAL
TRAINING INSTITUTE
17, PEENYA PLANTATION
NEAR HMT WATCH DIVISION
JALAHALLI
BENGALURU-560 013.
31 . SMT. SANDHYA ANIL
W/O SRI. ANIL .P.K
AGED ABOUT 50 YEARS
INCOME TAX OFFICER
WARD-14(4), HMT BHAVAN
BELLARY ROAD
BANGALORE-560 032.
PRESENT ADDRESS:
INCOME TAX OFFICER
WARD-1(2)(4), BMTC BUILDING
80 FT ROAD, 6TH BLOCK
KORAMANGALA
BENGALURU-560 095.
32 . SMT. K. BHOOMA
W/O SRI. B. PARTHASARATHY
AGED ABOUT 55 YEARS
INCOME TAX OFFICER, WARD-15(1)
HMT BHAVAN, BELLARY ROAD
BANGALORE-560 032.
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PRESENT ADDRESS:
(VOLUNTARY RETIREMENT ON 01.09.2014)
C/O AAD (TRAINING)
DIRECT TAXES REGIONAL TRAINING INSTITUTE
17, PEENYA PLANTATION
NEAR HMT WATCH DIVISION
JALAHALLI
BENGALURU-560 013.
33 . SMT. M. LATHA
W/O SRI. K. MURALEEDHARAN
AGED ABOUT 53 YEARS
INCOME TAX OFFICER, WARD-13(4)
HMT BHAVAN, BELLARY ROAD
BANGALORE-560 032.
PRESENT ADDRESS:
INCOME TAX OFFICER (F&W)
O/O PR. CHIEF COMMISSIONER OF INCOME TAX
C.R. BUILDING, QUEEN'S ROAD
BENGALURU-560 001.
34 . SRI. P. KRISHNAMOORTHY
S/O LATE SRI. RAGHAVENDRA RAO .P
AGED ABOUT 57 YEARS
WORKING AS INCOME TAX OFFICER
WARD-1(2), C.R. BUILDING
ATTAVARA, MANGALORE-575 001.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1(1)
C.R. BUILDING
ATTAVARA, MANGALORE-575 001.
35 . SRI. Y. RAMESH
S/O SRI. Y. SATHYANARAYANA
AGED ABOUT 53 YEARS
INCOME TAX OFFICER
WARD-1(3), C.R. BUILDING
ATTAVARA, MANGALORE-575 001.
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PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1
SRIVALLI BUILDING, CHICKPET
MADIKERI-571 201. ...RESPONDENTS
(BY SHRI. T.C. GUPTA, ADVOCATE FOR R1, R3, R4, R5, R6(A AND B),
R7 TO R10;
R2 AND R6(C) ARE SERVED;
V/O DATED 04/10/2018 NOTICE TO R11 TO R35
ARE DISPENSED WITH)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED
22.04.2016 (ANNEXURE-A) PASSED BY THE CENTRAL ADMINISTRATIVE
TRIBUNAL, BENGALURU BENCH, BENGALURU IN OA. NO. 854-863/2013
IN SO FAR AS THE BENEFITS INCLUDING PAY AND INCREMENT AVAILED
BY THE RESPONDENT NO.1-10 FROM THE DATE THEY STARTED
WORKING AS INCOME TAX OFFICER SHOULD BE PROTECTED AND
GRANTED TO THEM ON PERSONAL BASIS IS ILLEGAL, ARBITRARY,
UNTENABLE AND ETC.
WRIT PETITION NO. 40736/2018
BETWEEN:
1. THE UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NEW DELHI-110 001.
2. PR. CHIEF COMMISSIONER OF INCOME TAX
KARNATAKA & GOA REGION
QUEEN'S ROAD
BENGALURU-560 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
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AND:
1. K. MURUGESHWARAN
S/O V. KANDASWAMY
AGED ABOUT 49 YEARS
R/O 276, 2ND FLOOR, 5TH CROSS
5TH MAIN, VIVEK NAGAR
FURTHER EXTENSION
BENGALURU.
PRESENT ADDRESS:
INCOME TAX OFFICER (EXEMPTIONS) WARD-1
AAYAKAR BHAVAN, PLOT NO.5
EDC COMPLEX, PATTO
PANAJI-403 001.
2. A. REVATHI
D/O V. ANANDA KRISHNAN
AGED ABOUT 53 YEARS
R/O 1428, 11TH BLOCK, FURTHER EXTENSION
ANJENNAPURA
BENGALURU-560 108.
PRESENT ADDRESS:
INCOME TAX OFFICER (HQ)
O/O THE DIRECTOR OF INCOME TAX (CPC)
NO.48/1 & 48/2, PRESTIGE ALPHA
III FLOOR, HOSUR ROAD
BENGALURU-560 100.
3. SAIKARNAN .N
S/O R. NARAYANA SWAMY
AGED ABOUT 53 YEARS
R/O 34, 1ST MAIN ROAD, RAMESH NAGAR
BENGALURU-560 015.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1
NO.271/1, 1343, YASHODA COMPLEX
FIRST FLOOR, BB ROAD
CHIKKABALLAPUR-562 101.
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4. GEETHA KUMARI
D/O K.C. KOLHA
AGED ABOUT 52 YEARS
R/O. 27, DEEPAM, 3RD MAIN
7TH CROSS, LBS NAGAR
VIMANAPURA
BENGALURU-560 017.
PRESENT ADDRESS:
INCOME TAX OFFICER, CPC-4
O/O THE DIRECTOR OF INCOME TAX(CPC)
NO.48/1 & 48/2, PRESTIGE ALPHA
III FLOOR, HOSUR ROAD
BENGALURU-560 100.
5. K. NALINI
D/O M. KEMPAMMNA
AGED ABOUT 44 YEARS
R/O PADMAVATHI NILAYA
NO.6, II CROSS, LINGAIHANAPALYA
ULSOOR, BENGALURU-560 024.
PRESENT ADDRESS:
INCOME TAX OFFICER(HQ)
O/O CHIEF COMMISSIONER OF INCOME TAX
BENGALURU-1
C.R. BUILDING, QUEEN'S ROAD
BENGALURU-560 001.
6. A. UMA DEVI
D/O H. ASHOK
AGED ABOUT 45 YEARS
R/O MIG-191, 6TH B MAIN ROAD
RAMAKRISHNA NAGAR, K BLOCK
MYSURU-57022.
PRESENT ADDRESS:
A. UMA DEVI
INCOME TAX OFFICER, WARD-2
CAUVERY PARK ROAD
MANDYA-571 401.
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7. G. SRINIVAS
S/O C. GOVINDAN
AGED ABOUT 51 YEARS
R/O 19/14-1, 1ST MAIN ROAD
JAYAMAHAL EXTENSION
BENGALURU-560 046.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-6(1)(3)
BMTC BUILDING, 80 FEET ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
8. BHAVANI .P
D/O PERUMAL
AGED 51 YEARS
R/O 34, 7TH CROSS, LAIBHARAT NAGAR
MARUTHI SEVAGRAM POST
BENGALURU-560 056.
PRESENT ADDRESS:
INCOME TAX OFFICER, WARD-1(1)(3)
BMTC BUILDING, 80 FEET ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
9. M. ISAIVANI
D/O MEGHARAJ .V
AGED ABOUT 57 YEARS
R/O 92, 5TH STREET, KALYAN NAGAR
BANASWADI, BENGALURU-560 043.
PRESENT ADDRESS:
INCOME TAX OFFICER (HQ)
O/O THE COMMISSIONER OF INCOME TAX
(TRANSFER PRICING)-1
BMTC BUILDING, 80 FEET ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
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10. MALLIGA SHANKAR
D/O V. LINGESAN
AGED ABOUT 55 YEARS
R/O B-6, INCOME-TAX COLONY
2, INFANTRY ROAD
BENGALURU-560 001.
PRESENT ADDRESS:
INCOME TAX OFFICER (OSD)
O/O COMMISSIONER OF INCOME TAX(DRP-2)
BMTC BUILDING, 80 FEET ROAD
6TH BLOCK, KORAMANGALA
BENGALURU-560 095.
SINCE DECEASED BY LR
10(A) MS. RADHIKA SHANKAR
D/O LATE MALLIAGA SHANKAR
THE WISDOM TREE COMMUNITY
FLAT 303, TOWER 2CW
K NARAYANAPURA MAIN ROAD
KOTHNUR
BENGALURU-560 077. ...RESPONDENTS
(BY SHRI. T.C. GUPTA, ADVOCATE;
SHRI. P. ARAVINDA KAMATH, ADVOCATE FOR R10)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED
13.07.2016 ANNEXURE-A PASSED BY THE CENTRAL ADMINISTRATIVE
TRIBUNAL, BENGALURU BENCH, BENGALURU IN
OA. NO.170/00758/2016 IN SO FAR AS THE BENEFITS INCLUDING PAY
AND INCREMENT AVAILED BY THE RESPONDENTS FROM THE DATE THEY
STARTED WORKING AS INCOME TAX OFFICER SHOULD BE PROTECTED
AND GRANTED TO THEM ON PERSONAL BASIS AS ILLEGAL, ARBITRARY,
CONTRARY TO LAW AND ETC.
IN W.P. NO. 17466/2021
BETWEEN:
1. THE UNION OF INDIA
REP. BY ITS FINANCE SECRETARY
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W.P. No.40736/2018
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20
IN CHARGE OF CENTRAL BOARD
OF DIRECT TAXES
JEEVAN DEEP BUILDING
PARLIAMENT STREET
NEW DELHI-110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF DIRECT TAXES
NORTH BLOCK
NEW DELHI-110 001.
3. THE CHIEF COMMISSIONER OF
INCOME TAX, KARNATAKA AND GOA
BENGALURU CENTRAL REVENUE BUILDINGS
QUEEN'S ROAD
BENGALURU-560 001.
4. THE SECRETARY
DEPARTMENT OF PERSONNEL & TRAINING
MINISTRY OF PERSONNEL
PUBLIC GRIEVANCES & PENSION
NORTH BLOCK
NEW DELHI-110 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SRI. PAULIAH .C.N
S/O NARASIAH
AGED ABOUT 51 YEARS
WORKING AS INCOME TAX OFFICER
RESIDENT OF INCOME TAX QUARTERS
DAM ROAD
HOSPET-583 201. ...RESPONDENT
(BY SHRI. T.C. GUPTA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER
DATED 22.04.2016 (ANNEXURE-A) PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BENGALURU IN OA NO. 869/2013 IN SO
W.P. No.40152/2018
W.P. No.40736/2018
W.P. No.17466/2021
W.P. No.17849/2021
W.P. No.17851/2021
21
FAR AS THE BENEFITS INCLUDING PAY AND INCREMENT AVAILED BY
THE RESPONDENT FROM THE DATE HE STARTED WORKING AS INCOME
TAX OFFICER SHOULD BE PROTECTED AND GRANTED TO THEM ON
PERSONAL BASIS.
IN W.P. NO.17849/2021
BETWEEN:
1. THE UNION OF INDIA
REP. BY ITS FINANCE SECRETARY
IN CHARGE OF CENTRAL BOARD
OF DIRECT TAXES
JEEVAN DEEP BUILDING
PARLIAMENT STREET
NEW DELHI-110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF DIRECT TAXES
NORTH BLOCK
NEW DELHI-110 001.
3. THE PRINCIPAL CHIEF COMMISSIONER OF
INCOME TAX, KARNATAKA AND GOA
BENGALURU CENTRAL REVENUE BUILDINGS
QUEEN'S ROAD
BENGALURU-560 001.
4. THE SECRETARY
DEPARTMENT OF PERSONNEL & TRAINING
MINISTRY OF PERSONNEL
PUBLIC GRIEVANCES & PENSION
NORTH BLOCK
NEW DELHI-110 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SRI. M. SANTHA KUMAR
S/O LATE MANICKAM
AGED ABOUT 54 YEARS
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WORKING AS INCOME TAX OFFICER
RESIDENT OF NO.118
ITC COLONY, JEEVANHALLI
BENGALURU-560 005. ...RESPONDENT
(BY SHRI. T.C. GUPTA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER
DATED 22.04.2016 (ANNEXURE-A) PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BENGALURU BENCH, BENGALURU IN
O.A.NO.868/2013 IN SO FAR AS THE BENEFITS INCLUDING PAY AND
INCREMENT AVAILED BY THE RESPONDENT FROM THE DATE HE
STARTED WORKING AS INCOME TAX OFFICER SHOULD BE PROTECTED
AND GRANTED TO THEM ON PERSONAL BASIS.
IN W.P.NO.17851/2021
BETWEEN:
1. THE UNION OF INDIA
REP. BY ITS FINANCE SECRETARY
IN CHARGE OF CENTRAL BOARD
OF DIRECT TAXES
JEEVAN DEEP BUILDING
PARLIAMENT STREET
NEW DELHI-110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF DIRECT TAXES
NORTH BLOCK
NEW DELHI-110 001.
3. THE PRINCIPAL CHIEF COMMISSIONER OF
INCOME TAX, KARNATAKA AND GOA
BENGALURU CENTRAL REVENUE BUILDINGS
QUEEN'S ROAD
BENGALURU-560 001.
4. THE SECRETARY
DEPARTMENT OF PERSONNEL & TRAINING
MINISTRY OF PERSONNEL
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PUBLIC GRIEVANCES & PENSION
NORTH BLOCK
NEW DELHI-110 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SRI. PURUSHOTHAMMA .T
S/O THIMMAIAH
AGED ABOUT 54 YEARS
WORKING AS INCOME TAX OFFICER
WARD-I(3), BANGALORE RESIDENT
OF NO.561, NEW BINNY MILL LAYOUT
BENGALURU-560 023. ...RESPONDENT
(BY SHRI. T.C. GUPTA, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER
DATED 22.04.2016 (ANNEXURE-A) PASSED BY THE CENTRAL
ADMINISTRATIVE TRIBUNAL, BENGALURU BENCH, BENGALURU IN
O.A.NO.867/2013 IN SO FAR AS THE BENEFITS INCLUDING PAY AND
INCREMENT AVAILED BY THE RESPONDENT FROM THE DATE HE
STARTED WORKING AS INCOME TAX OFFICER SHOULD BE PROTECTED
AND GRANTED TO THEM ON PERSONAL BASIS.
THESE WRIT PETITIONS, HAVING BEEN HEARD AND RESERVED
FOR ORDERS ON 04.12.2023 COMING ON FOR PRONOUNCEMENT OF
ORDERS THIS DAY, CHIEF JUSTICE, PRONOUNCED THE FOLLOWING:-
W.P. No.40152/2018
W.P. No.40736/2018
W.P. No.17466/2021
W.P. No.17849/2021
W.P. No.17851/2021
24
ORDER
These writ petitions are filed with common prayers. Hence, they are heard simultaneously and disposed by this common order.
2. Heard Shri. B. Pramod, learned CGC for the UOI1 and Shri. T.C. Gupta learned advocate for the respondents.
3. Briefly stated facts of the case are, respondents were promoted as Income Tax Officers. Pursuant to an order passed by the CAT2, a review was conducted and the seniority list was revised. Consequently, respondents' promotions were withdrawn. Aggrieved, respondents filed instants applications before the CAT. The CAT has upheld the revision of seniority and withdrawal of respondents' promotion, but directed that the pay and increments availed by them must be protected. A review petition 1 The Union of India 2 Central Administrative Tribunal, Bangalore Bench W.P. No.40152/2018 W.P. No.40736/2018 W.P. No.17466/2021 W.P. No.17849/2021 W.P. No.17851/2021 25 challenging the CAT's order also stood dismissed. Feeling aggrieved, the Ministry of Finance, UOI is before this Court.
4. Shri. Pramod, learned CGC, submitted that the contesting respondents No.1 to 10 were promoted to the post of 'Income Tax Officers3' from 'Income Tax Inspectors'. Pursuant to the challenge and the order passed by the CAT in O.A.No.510/2004 and connected matters, the seniority was re-aligned. Consequently, the private respondents were reverted to the post of 'Income Tax Inspectors'. The CAT in its impugned order has held that their pay band and increments earned must be protected. He urged that this is erroneous and contrary to Rule 31A of the Fundamental Rules.
5. Shri. Gupta, for respondents, submitted that Rule 31A of the Fundamental Rules can be pressed into 3 'ITO' for short W.P. No.40152/2018 W.P. No.40736/2018 W.P. No.17466/2021 W.P. No.17849/2021 W.P. No.17851/2021 26 service only when there is a factual error. In the instant case, the private respondents were promoted and the seniority was re-aligned pursuant to orders passed by the CAT. They have worked as ITOs for a long period of time, therefore, the CAT has rightly protected their pay. With these submissions, he prayed for dismissal of these writ petitions.
6. We have carefully considered rival contentions and perused the records.
7. Undisputed facts of the case are, respondents were promoted to the post of 'ITO' from 'IT Inspectors'. The respective dates of promotion, before the review DPC and after review DPC reads as follows: W.P. No.40152/2018 W.P. No.40736/2018 W.P. No.17466/2021 W.P. No.17849/2021 W.P. No.17851/2021 27 W.P. No. 40736/2018
SL.NO. NAME OF ITO DATE OF ORIGINAL DATE OF PROMOTION AS ITO REVISED/DEEMED PROMOTION
1. K. MURUGESHWARAN 15.01.2009 30.03.2012
2. A. REVATI 02.09.2010 01.06.2012
3. SAIKARAN .N 01.07.2009 30.03.2012
4. GEETHA KUMARI 29.09.2010 REVERTED ON 02.09.2013 AGAIN PROMOTED ON 04.09.2013
5. K. NALINI 11.01.2007 01.01.2009
6. A. UMA DEVI 01.1.2010 REVERTED ON 28.08.2013 AGAIN PROMOTED ON 30.05.2014
7. G. SRINIVAS 09.01.2007 01.12.2008
8. BHAVANI .P 22.08.2008 04.06.2010
9. M. ISAIVANI 16.07.2007 01.12.2008
10. MALLIGA SHANKAR 09.01.2007 25.05.2009 W.P. No. 40152/2018 SL.NO. NAME OF ITO DATE OF ORIGINAL DATE OF PROMOTION AS ITO REVISED/DEEMED PROMOTION
1. T. MUDALAGIRIYAPPA 01.10.2008 03.09.2013
2. PRAKASH H. ALALAGERI 05.11.2008 30.05.2014
3. Y.M. NAVALGUND 06.11.2008 30.05.2014 (02.09.2013)
4. PARAMESHWARA 08.06.2009 30.05.2014 (02.09.2013)
5. NALINI .A 02.04.2012 30.05.2014
6. N. LOKESHA 01.06.2012 30.05.2014
7. NITHYANANDAN .R 11.07.2012 30.05.2014
8. RAVI KUMAR 30.03.2012 30.09.2014 W.P. No.40152/2018 W.P. No.40736/2018 W.P. No.17466/2021 W.P. No.17849/2021 W.P. No.17851/2021 28 W.P. No. 17466/2021 SL.NO. NAME OF ITO DATE OF ORIGINAL DATE OF PROMOTION AS ITO REVISED/DEEMED PROMOTION
1. PAULAIAH .CN 01.11.2012 30.05.2014 W.P. No. 17849/2021 SL.NO. NAME OF ITO DATE OF ORIGINAL DATE OF PROMOTION AS ITO REVISED/DEEMED PROMOTION
1. SHANTHA KUMAR .M 02.08.2012 30.05.2014 W.P. No. 17851/2021 SL.NO. NAME OF ITO DATE OF ORIGINAL DATE OF PROMOTION AS ITO REVISED/DEEMED PROMOTION
1. PURUSHOTHAM .T 30.03.2012 30.05.2014
8. Admittedly, all applicants before the CAT are presently working as ITOs. Their respective dates of promotion have been changed based on realignment of seniority. Nonetheless, the applicants were functioning as ITOs from the date of their initial promotion. W.P. No.40152/2018 W.P. No.40736/2018 W.P. No.17466/2021 W.P. No.17849/2021 W.P. No.17851/2021 29
9. The CAT has recorded that applicants were functioning as ITOs and it would not be fair to order their reversion as IT Inspectors. It is further noted in the impugned order that the CAT was not in favour of reversion while passing its initial order dated 17.01.2003.
10. In substance, the CAT's view is that the respondents having worked as ITOs, the benefits including the pay and increment availed by them from the date they started working as ITO should be protected and granted to them on personal basis. The CAT has also made it clear that all the future promotions beyond the post of ITO would be decided strictly in accordance with the revised seniority list.
11. We may record that it is not in disputed that respondents were promoted as ITOs and functioned as such. Their seniority was realigned based on the order passed by the CAT. What has changed is only the date of W.P. No.40152/2018 W.P. No.40736/2018 W.P. No.17466/2021 W.P. No.17849/2021 W.P. No.17851/2021 30 promotion. In any event, the respondents have worked as ITOs in the relevant period. In the facts of this case, in our considered opinion, the CAT has rightly held that the pay and increment availed by the private respondents must be protected. Hence, we find no ground to interfere. Resultantly, these writ petitions are dismissed.
Sd/-
CHIEF JUSTICE Sd/-
JUDGE SPS