IN THE HIGH COURT OF KARNATAKA AT BENGALURU PRESENT THE HON BLE MR.JUSTICE K.L. MANJUNATH AND THE HON BLE MR.JUSTICE P.B.

Transcription

1 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 TH DAY OF MARCH, 2015 PRESENT THE HON BLE MR.JUSTICE K.L. MANJUNATH AND THE HON BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NOS /2014 (S-CAT) C/W. WRIT PETITION NOS.45089, 45092, 45094, 45483, 45485, IN W.P. Nos /2014: BETWEEN: /2014 (S-CAT) 1. SRI.S.V.SRINIVASA RAGHAVAN S/O.S.VENKATACHARI, AGED 56 YEARS, WORKING AS INCOME TAX OFFICER, WARD-3(1), UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE SRI P.S. SRIDHAR S/O.LATE SRI P.S.SAMBAMOORTHY, AGED 51 YEARS, WORKING AS INCOME TAX OFFICER, WARD-3, PARK VIEW BUILDING, NO.284/1, 4TH MAIN, P.J.EXTENSION, DAVANAGERE

2 2 3. MR.H.ZIKRIA BAIG, S/O.HUSSAINI BAIG, AGED 45 YEARS, WORKING AS INCOME TAX OFFICER (TDS), C.R.BUILDING, DEVARAJ URS LAYOUT, DAVANAGERE SRI VILAS PATIL, S/O.HANUMANTHA RAO, AGED 54 YEARS, WORKING AS INCOME TAX OFFICER (TDS), SURESH COMPLEX, SANJAY GANDHI NAGAR, BELLARY MR.S.A IMMANUEL, S/O.S.A. RAO, AGED 53 YEARS, WORKING AS INCOME TAX OFFICER, WARD-1, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY SRI RAGHU K. HEBBAR, S/O.KANTAPPA HEBBAR, AGED 52 YEARS, WORKING AS INCOME TAX OFFICER (TECH), O/O COMMISSIONER OF INCOME TAX, C.R.BUILDING, P.B.ROAD, NAVANAGAR, HUBLI SRI PRASHANT L.KUNDAPUR, S/O.LAXMINARAYAN, AGED 48 YEARS, WORKING AS INCOME TAX OFFICER, WARD-3(1), C.R.BUILDING, P.B.ROAD, NAVANAGAR, HUBLI

3 3 8. SRI M.S.RAMASESH, S/O.M.N.S.RAO, AGED 48 YEARS, WORKING AS RECOVERY OFFICER, RANGE-11, 5TH FLOOR, R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE SMT. SUDHA RAMAKRISHNAN, W/O.R.L.RAMAKRISHNAN, AGED 45 YEARS, WORKING AS INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD -II(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE MT B.K.SHAILAJA, W/O.M.G.VIJAYENDRA, AGED 56 YEARS, WORKING AS TAX RECOVERY OFFICER, INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE SRI H.R.NAGESH S/O.H.B.RANGANATHA, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER, WARD -6(4), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE SRI MALI D.SHIVAPPA, S/O.DHONDAPPA MALI, AGED 51 YEARS,

4 4 WORKING AS INCOME TAX OFFICER, WARD -6(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE SMT K.J.SATYAVATHI, W/O.M.GURUBASAVARAJ, AGED 48 YEARS, WORKING AS TAX RECOVERY OFFICER, RANGE-5, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE SMT.M.V.GOWTHAMI, D/O.M.V.RAMANA, AGED 48 YEARS, RESIDING AT C/O.DR.RAJ KUMAR, NO.268, N.P.STREET, CONTONMENT, NEAR COMMERCIAL STREET, BANGALORE SRI M.BAGYARAJ, S/O.LATE C.MUTHUSWAMY, AGED 45 YERS, WORKING AS TAX RECOVERY OFFICE (LTU), JSS TOWERS, 100 FT. RING ROAD, BSK III STAGE, BANGALORE SRI M.G.MAHENDAR SINGH, S/O.LATE M.H.GOVIND SINGH, AGED 49 YEARS, WORKING AS COMMISSIONER OF INCOME TAX (ITAT)-II, SANTOSH COMPLEX, K.G.ROAD, BANGALORE

5 5 17. SMT. SANDHYA ANIL, W/O.ANIL P.K. AGED 45 YEARS, WORKING AS INCOME TAX OFFICER, WARD-14(4), HMT BHAVAN, BELLARY ROAD, BANGALORE SMT. M.LATHA, W/O.K.MURALEEDHARAN, AGED 48 YEARS, WORKING AS INCOME TAX OFFICER, WARD-13(4), HMT BHAVAN, BELLARY ROAD, BANGALORE SRI P. KRISHNAMOORTHY, S/O.LATE RAGHAVENDRA RAO.P., AGED 52 YEARS, WORKING AS INCOME TAX OFFICER, WAR-1(2), C.R.BUILDING, ATTAVARA, MANGALORE SRI Y. RAMESH, S/O.Y.SATHYANARAYANA, AGED 48 YEARS, WORKING AS INCOME TAX OFFICER, WAR-1(3), C.R.BUILDING, ATTAVARA, MANGALORE SRI DHEERENDRA M, S/O.M.R.RAMACHAR, AGED 49 YEARS, WORKING AS INCOME TAX OFFICER (OSD), O/O ADDITIONAL DIRECTOR OF INCOME TAX (INV), UNIT-II, C.R.BUILDING ANNEX, QUEENS ROAD, BANGALORE

6 6 22. SMT. HEMA V.RAJASHEKHAR, D/O.LATE T.S.SRINIVASA MURTHY, AGED 50 YEARS WORKING AS INCOME TAX OFFICER (OSD), O/O ADDITIONAL DIRECTOR OF INCOME TAX, RANGE-6, NO.14/3, RASHTROTHANAN PARISHATH BUILDING, NRUPATHUNGA ROAD, BANGALORE SRI V. MANJUNATH, S/O.SRI VENKASHSTRY, AGED 56 YEARS WORKING AS INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-1, NO.55/1, SHILPASHREE BUILDING, OPP. STERLING THEATER, VISHWESHWARA NAGAR, MYSORE SRI H.S.SHIVARAMU, S/O.H.K.SUBBANNA, AGED 53 YEARS WORKING AS INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-2, NO.55/1, SHILPASHREE BUILDING, OPP.STERLING THEATER, VISHWESHWARA NAGAR, MYSORE (BY SRI. ARAVIND V. CHAVAN, ADV.,) PETITIONERS

7 7 AND: 1. SRI.T.MUDALAGIRIYAPPA S/O.SRI THIMMAPPA, AGED 50 YEARS, WORKING AS INCOME TAX OFFICER, WARD-I, P.B.ROAD, HAVERI SRI K.N.RAVISH, S/O.SHRI K NARAYANA NAIK, AGED 46 YEARS, WORKING AS INCOME TAX OFFICER, WARD-1, RADHIKA PLAZA, COURT ROAD, PUTTUR (D.K.DIST) SRI PRAKASH H.ALALAGERI, SRI HANUMANTHAPPA A.A., AGED 48 YEARS, PRESENTLY WORKING AS INCOME TAX INSPECTOR, PARK VIEW BUIILDING, NO.284/1, 4 TH MAIN, P.G.EXTENSION, DAVANAGERE SRI Y.M.NAVALGUND, S/O.SRI MAHADEVAPPA, AGED 47 YEARS, PRESENTLY WORKING AS INCOME TAX INSPECTOR, RANGE-1, FEROZ KHIMJIBHAI COMMERCIAL COMPLEX, OPP.CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELGAUM

8 8 5. SRI PARAMESHWARA M. S/O.SRI BATYA NAIK M., AGED 41 YEARS, PRESENTLY WORKING AS INCOME TAX INSPECTOR, SANTERI KURUPA BUILDING, KAIGA ROAD, KARWAR SMT. NALINI A, W/O.SRI PRABHAKARAN, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, O/O CHIEF COMMISSIONER OF INCOME TAX, BANGALORE-II, C.R.BUILDING, QUEENS ROAD, BANGALORE SRI RAVI KUMAR, S/O.LATE SRI DASAPPA, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-14, HMT BHAVAN, GANGANAGAR, BELLARY ROAD, BANGALORE SRI N.LOKESHA, S/O.LATE SRI M.NARAYANA, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, AAYAKAR BHAVAN, BELUR ROAD,. HASSAN

9 9 9. SRI NITYANANDAN R S/O SRI M. RAMALINGAM, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, O/O COMMISSIONER OF INCOME TAX (ITAT), SANTOSH COMPLEX, K.G.ROAD, BANGALORE UNION OF INDIA REP. BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE-I, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE RESPONDENTS (BY SRI. P.A. KULKARNI, ADV., FOR C/R1, R2-R9; SRI. M. VASUDEVA RAO, CGSC FOR R10-R12) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DT , PASSED IN OA.NOs /13 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH, PRODUCED AS ANN-G AND ETC.

10 10 IN W.P. No.45089/2014: BETWEEN: 1. UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE - 1, CENTRAL REVENUE BUILDINGS, QUEEN"S ROAD, BANGALORE THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI - 1 & ORS PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,) AND: M. SHANTHA KUMAR S/O LATE MANICKAM WORKING AS INCOME TAX OFFICER INTELLIGENCE, HUBLI,

11 11 RESIDENT OF NO.118, ITC COLONY, JEEVANAHALLI, BANGALORE-5 RESPONDENT (BY SRI. BASAVARAJ VEERABHADRA, ADV., FOR C/R) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD PASSED BY THE TRIBUNAL IN O.A.NO.868/2013 VIDE ANNEX-E AND ETC. IN W.P. No.45092/2014: BETWEEN: 1. UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE 01, CENTRAL REVENUE BUILDINGS, QUEEN S ROAD, BANGALORE THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL,

12 12 PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS (BY SRI. M. VASUDEVA RAO, ADV.,) PETITIONERS AND: 1. PRAKASH HANUMANTHAPPA ALALAGERI S/O HANUMANTHAPPA ADIVEPPA ALALAGERI, AGED ABOUT 49 YEARS, WORKING AS INSPECTOR OF INCOME TAX, O/O THE ADDITIONAL COMMISSIONER OF INCOME TAX, REGION-9, DAVANAGERE, RESIDING AT NO.3223, 1 ST STAGE, SHIVAKUMARA SWAMI LAYOUT, DAVANAGERE 2. MUDALAGIRIYAPPA T. ITO 3. RAVISH KN, ITO 4. PUSHPARAJ KV ITO 5. GEETHA KUMARI, ITO 6. ZIKRIA BAIG M, ITO 7. PADMANABHA K, ITO 8. KRISHNAMURTHY S. ITO 9. UNNIKRISHNAN VP, ITO

13 STEPHEN PHILIP BORGES, ITO 11. SHAILAJA BK, ITO 12. LATHA M, ITO 13. VISHWANATH S UPPIN, ITO 14. NAGESH HR, ITO 15. GEETHAKUMAR C V, ITO 16. RAMASESH MA, ITO 17. MAHENDAR SINGH, MG, ITO R2 TO R17 ARE PROMOTED AS ITO AND POSTED AT VARIOUS PLACES ALL OVER KARNATAKA (BY SRI. M.V. SESHACHALA, SR. COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADV.) RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD PASSED BY THE TRIBUNAL IN O.A.NO.1081/2013 PRODUCED AT ANNEX-E AND ETC. IN W.P. No.45094/2014: BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING,

14 14 PARLIAMENT STREET, NEW DELHI THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE 01, C.R. BUILDING, QUEEN S ROAD, BANGALORE THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 (BY SRI. M. VASUDEVA RAO, ADV.,) PETITIONERS AND: PURUSHOTHAMA. T S/O THAMMAIAH AGED ABOUT 46 YEARS WORKING AS INSPECTOR OF INCOME TAX O/O THE ADDL DIRECTOR OF INCOME TAX INVESTIGATION UNIT 1 C R BUILDINGS ANNEX BANGALORE RESPONDENT (BY SRI. BASAVARAJ VEERABHADRA, ADV., FOR C/R)

15 15 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD PASSED BY THE TRIBUNAL IN O.A.NO.867/2013 VIDE ANNEX-E AND ETC. IN W.P. No.45483/2014: BETWEEN: 1. UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE 01, CENTRAL REVENUE BUILDINGS, QUEEN S ROAD, BANGALORE THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,)

16 16 AND: SHRI PAULAIAH C N S/O NARASIAH, AGED ABOUT43 YEARS, WORKING AS INSPECTOR OF INCOME TAX, WARD II, HOSPET, RESIDENT OF INCOME TAX QUARTER, DAM ROAD, HOSPET RESPONDENT (BY SRI. BASAVARAJ VEERABHADRA, ADV., FOR C/R) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD PASSED BY THE TRIBUNAL IN O.A.NO.869/2013 VIDE ANNEX-E AND ETC. IN W.P. No.45485/2014: BETWEEN: 1. UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE 01,

17 17 CENTRAL REVENUE BUILDINGS, QUEEN S ROAD, BANGALORE THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS (BY SRI. M. VASUDEVA RAO, ADV.,) PETITIONERS AND: 1. SHRI Y.M. NAVALGUND S/O MAHADEVAPPA, AGED ABOUT 48 YEARS, WORKING AS INSPECTOR OF INCOME TAX, REGION.I, BELGAUM, RESIDING AT NO.34, 3 RD MAIN, BADE BADE BUILDINGS, BEHIND HUMAN TEMPLE, HUMAN NAGAR, BELGAUM 1 2. MUDALAGIRIYAPPA T., ITO 3. RAVISH KN, ITO 4. PUSHPARAJ KV ITO 5. GEETHA KUMARI, ITO 6. ZIKRIA BAIG, M, ITO 7. PADMANABHA K, ITO

18 18 8. KRISHNAMURTHY S, ITO 9. UNNIKRISHNAN VP, ITO 10. STEPHEN PHILIP BORGES, ITO 11. SHAILAJA BK, ITO 12. LATHA M, ITO 13. VISHWANATH S. UPPIN, ITO 14. NAGESH HR, ITO 15. GEETHAKUMAR C V, ITO 16. RAMASESH MA, ITO 17. MAHENDAR SINGH MG, ITO R2 TO R17 ARE PROMOTED AS ITO AND POSTED AT VARIOUS PLACES ALL OVER KARNATAKA (BY SRI. M.V. SESHACHALA, SR. COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADV.,) RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD PASSED BY THE TRIBUNAL IN O.A.NO.1080/2013 VIDE ANNEX-E AND ETC. IN W.P. Nos /2014: BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY

19 19 ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI 2. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE 01, CENTRAL REVENUE BUILDINGS, QUEEN"S ROAD, BANGALORE THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,) AND: 1. PURUSHOTHAMA T S/O THAMMAIAH, AGED ABOUT 46 YEARS, WORKING AS INSPECTOR OF INCOME TAX, O/O THE ADDL.DIRECTOR OF INCOME TAX INVESTIGATION UNIT 1, C.R.BUILDINGS ANNEX BANGALORE

20 20 2. M.SHANTHAKUMAR S/O LATE MANICKAM AGED ABOUT 46 YEARS, WORKING AS INSPECTOR OF INCOME TAX, O/O THE JOINT COMMISSIONER OF INCOME TAX REGION 14, HMT BHAWAN, BELLARY ROAD, BANGALORE PAULAIAH C.N. S/O NARASIAH, AGED ABOUT 43 YEARS, WORKING AS INSPECTOR OF INCOME TAX, WARD II, HOSPET RESIDENT OF INCOME TAX QUARTER DAM ROAD, HOSPET PRASHANTH L KUNDAPUR, ITO [OSD] O/O CCIT, HUBLI 5. KRISHNAMOORTHY P, ITO [OSD] O/O ADDL. CIT, UDUPI 6. SRIDHAR PS ITO [OSD] O/O ADDL. CIT, R.8, BANGALORE 7. MALI D SHIVAPPA ITO [OSD] O/O ADDL. CIT, R.18, BANGALORE 8. RAMESH Y ITO [OSD] IAP 13, MANGALORE 9. MANGALA GOWRI S., ITO [OSD] ADDL. CIT, TUMKUR

21 SRINIVASA RAGHAVAN SV ITO [OSD] ADDL. CIT, R4, BANGALORE 11. GOWTHAMI MV ITO [OSD] R-16, BANGALORE 12. VILAS PATIL ITO [OSD] O/O JCIT, R-1, HUBLI 13. SUNIVA JEEVAN SAYANAK ITO [OSD] CENTRAL CIRCLE, BELGAUM 14. SANKARAN R ITO [OSD] O/O. JCIT, R9, BANGALORE 15. SOUDAGAR A.K. ITO [OSD] O/O. JCIT, R9, BANGALORE 16. SHIVARAMU HS ITO [OSD] O/O. JCIT, R2, MYSORE 17. LAXMI D. SHENVI PIULGAONKAR ITO [OSD] O/O. JCIT, MARGAO 18. MANJUNATH V ITO [OSD] O/O. JCIT, R1, MYSORE 19. RAGHU K. HEBBAR ITO [OSD] O/O. JCIT, R2, HUBLI 20. LOKESH ITO [OSD] O/O. JCIT, BELLARY 21. BHOOMA K ITO [OSD] O/O. CIT [AUDIT], BANGALORE

22 DHEERENDRA M ITO [OSD] O/O. ADDL. DIT [INV], U-II BANGALORE 23. KATHYAYINI ITO [OSD] O/O. ADDL. CIT, UDUPI 24. HEMA V. RAJASHEKAR ITO [OSD] O/O. ADDL. CIT, R6, BANGALORE 25. SATHYAVATHI K J ITO [OSD] O/O. ADDL. CIT, R6, BANGALORE 26. SUDHA RAMAKRISHNAN ITO [OSD] O/O. CCIT, BNG-II, BANGALORE 27. SANDHYA ANIL ITO [OSD] O/O. JCIT, R5, BANGALORE 28. BHAGYARAJ M ITO [OSD] O/O. ADDL. CIT, R7, BANGALORE 29. IMMANUEL SA ITO [OSD] O/O. ADDL. CIT, R17, BANGALORE 30. ZIKRIA BAIG M, ITO 31. PADMANABHA K, ITO 32. KRISHNAMURTHY S, ITO 33. UNNIKRISHNAN VP, ITO 34. STEPHEN PHILIP BORGES, ITO 35. SHAILAJA BK, ITO 36. LATHA M, ITO

23 VISHWANATH S UPPIN, ITO 38. NAGESH HR, ITO 39. GEETHAKUMAR CV, ITO 40. RAMASESH MS, ITO 41. MAHENDER SINGH M.G, ITO & ORS. R1 TO R40 ARE NOW PROMOTED AS ITO AND POSTED AT VARIOUS PLACES ALL OVER KARNATAKA RESPONDENTS (BY SRI. M.V. SESHACHALA, SR. COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADV.,) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD PASSED BY THE TRIBUNAL IN O.A.NOs /2013 VIDE ANNEX-E AND ETC. THESE WRIT PETITIONS COMING ON FOR HEARING ON IA, THIS DAY, K.L. MANJUNATH, J., MADE THE FOLLOWING:

24 24 ORDER Sri. Aravind V. Chavan, learned Counsel undertakes to file power for the unserved respondents in all the petitions. By consent of all parties, these petitions are heard and disposed of as under. 2. In all these matters, order passed by the Central Administrative Tribunal, Bengaluru Bench, dated passed in Original Application Nos /2013 and other connected applications is called in question, wherein the Central Administrative Tribunal, for short Tribunal, has remanded the matter for the second time to reconsider the matter afresh by the Chief Commissioner of Income Tax, Bengaluru, for short CCIT. hereunder: 3. The facts leading to these writ petitions are as

25 25 The CCIT passed an order on to consider promotion to Income Tax Officers. Aggrieved by the same, petitioners herein had approached the Tribunal. The Tribunal by its order dated allowed the original applications of the petitioners herein, remanded the matter to CCIT on the ground that the order passed by the CCIT dated was not a speaking order. Aggrieved by the same, writ petitions were filed before this Court in Writ Petition Nos.57119/2013 and other connected matters. This Hon ble Court, after examining the order of the Tribunal as well as the order passed by the CCIT, in paragraph-11 of the aforesaid order held that the order passed by the CCIT cannot be held to be a non speaking order and CCIT has considered grievance of all the parties. Having held so, the division Bench of this Court remanded the matter to the Tribunal for fresh consideration in order to find out whether the order

26 26 passed by CCIT was illegal or incorrect and to decide the case of all the parties on merits. After remand, again the matter has been reconsidered by the Tribunal. After narrating the entire facts and background of the case, in paragraph-34 considered the case of all the parties and remanded the matter to CCIT on the ground that the order of the CCIT was not a speaking order. Aggrieved by the same, the present writ petitions are filed. 4. Having heard learned Counsel for the parties, the question that arises for our consideration in these petitions is whether the order of the Tribunal in remanding the matter to the CCIT on the premise that the order passed by the CCIT was not a speaking order and has not considered the contentions of all the parties was just and proper? 5. In appreciating the same, we would like to quote paragraph-34 of the order.

27 27 We have carefully gone through the written submission of the respective parties including the impleaded respondents. We are of the considered view the impugned order is not a reasoned and considered order and the CCIT has not properly considered the various objections raised by the objectors as on and further he has gone beyond the direction of this Tribunal. CCIT is the only competent authority to implement the orders of this Tribunal in toto and properly consider the objections of the applicants. Accordingly the impugned order is liable to be quashed and is quashed. CCIT is directed to consider all the representations/objections and the contention taken by the respective objectors and pass considered and reasoned order and communicate the decision taken to the applicant and private respondents. Till a decision is taken as observed above, the CCIT is directed to continue status of the applicants as Income Tax Officers. 6. By reading paragraph-34 of the order, we are of the view that an error is committed by the Tribunal in holding that

28 28 the CCIT has not considered all the contentions of the parties. In paragraph-34, the Tribunal, without application of mind has only stated the order has not been properly passed by the CCIT, which according to us, is an error committed by the Tribunal. While remanding the matter on an earlier occasion, this Court has issued a specific direction, the manner in which the Tribunal has to pass the order. When such direction was issued by this court directing the Tribunal to consider the order of the CCIT on merits, without application of mind, again the matter has been remanded. 7. In the circumstances, order passed by the Tribunal is required to be set aside and the matter has to be reconsidered afresh by the Tribunal on merits and in accordance with law. 8. Accordingly, these petitions are allowed and remanded to the Tribunal. Contentions of all the parties are

29 29 kept open. The Tribunal is directed to dispose of the matter within three months from today. Sd/- JUDGE Sd/- JUDGE. AN/-