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Prem Lal Gautam vs Income Tax Department on 2 July, 2025 cites

Prem Chandra Gautam vs Union Of India And 4 Others on 19 December, 2022

(emphasis supplied) 7.2 In the instant case, the criminal case was adjudicated by the Trial Court on 30.09.2003 resulting in the applicant's conviction and, therefore, there is no question of the departmental proceedings, which have been initiated much later, from prejudicing the applicant's defence in the criminal trial. As per our understanding, the appeal against conviction is pending final adjudication in Hon'ble High Court in Criminal Appeal No. 1610 of 2003. Given these facts and circumstances and in light of the ratio decidendi in Noida Entrepreneurs Association Page 9 of 14 CAT,Lucknow Bench O.A. No. 332/00051 of 2022 Prem Lal Gautam Vs. UOI & Ors. (supra) and Capt M Paul Anthony (supra) there is no bar in initiating departmental proceedings against the applicant, in our opinion. 8.0 Non-communication of Order dated 12.03.2024 8.1 The applicant contends that the order dated 12.03.2024 was never communicated or served to him as required under rule 22 of the CAT (Procedure) Rules, 1987. Rule 22 is reproduced below:
Allahabad High Court Cites 1 - Cited by 0 - Full Document

Capt.M. Paul Anthony vs Bharat Gold Mines Ltd. & Anr on 30 March, 1999

(emphasis supplied) 7.2 In the instant case, the criminal case was adjudicated by the Trial Court on 30.09.2003 resulting in the applicant's conviction and, therefore, there is no question of the departmental proceedings, which have been initiated much later, from prejudicing the applicant's defence in the criminal trial. As per our understanding, the appeal against conviction is pending final adjudication in Hon'ble High Court in Criminal Appeal No. 1610 of 2003. Given these facts and circumstances and in light of the ratio decidendi in Noida Entrepreneurs Association Page 9 of 14 CAT,Lucknow Bench O.A. No. 332/00051 of 2022 Prem Lal Gautam Vs. UOI & Ors. (supra) and Capt M Paul Anthony (supra) there is no bar in initiating departmental proceedings against the applicant, in our opinion. 8.0 Non-communication of Order dated 12.03.2024 8.1 The applicant contends that the order dated 12.03.2024 was never communicated or served to him as required under rule 22 of the CAT (Procedure) Rules, 1987. Rule 22 is reproduced below:
Supreme Court of India Cites 17 - Cited by 1683 - S S Ahmad - Full Document

Kendriya Vidyalaya Sangathan & Ors vs T.Srinivas on 5 August, 2004

"... The conceptual difference between departmental proceedings and criminal proceedings have been highlighted by this Court in several cases. Reference may be made to Kendriya Vidyalaya Sangathan and Others v. T. Srinivas [2004 (7) SCC 442], Hindustan Petroleum Corporation Ltd. and Others v. Sarvesh Berry [2005(10) SCC 471] and Uttaranchal Road Transport Corpn. v. Mansaram Nainwal [2006(6) SCC 366].
Supreme Court of India Cites 4 - Cited by 153 - Full Document
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