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2012 (4) TMI 439 - DELHI HIGH COURTProceedings against CIT - alleged lapses/irregularities in eight cases - extension of favor to assessee - Charge-memo, the dissenting note recorded by the Disciplinary Authority and the final order imposing the punishment of compulsory retirement - SCN seeking an explanation regarding alleged lapses/irregularities in eight cases completed by him were pertaining to the period of his service - Held that:- The disciplinary authority had not considered the representation of the Respondent No.1 against the disagreement note - the petitioners is unable to point out any single factor or reason which would show that the dissenting note was tentative nor has been able to show why the representation of the Respondent No.1 was not considered by the Disciplinary Authority before imposing the disproportionate punishment of compulsory retirement in the facts and circumstances - On the seven articles of charges framed against Respondent No.1, the Enquiry Officer came to the conclusion that Articles I, II, IV, and VII not proved while Articles III, V and VI partly proved but the Disciplinary Authority ultimately concluded that the "IO's finding has not been found acceptable and the charge has been viewed as 'proved' or 'fully proved' except for Article VI which was held to be substantially proved while only part (a) of the charge was held to be "not proved" – the charges did not contain any allegations that while passing the various orders or conducting the proceedings the Respondent No.1 had malafide intentions or had passed the order on extraneous considerations - decided in favour of respondent with cost of Rs. 30,000.
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