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2023 (3) TMI 621

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..... 13. The selection process which was conducted in pursuance of the circular ended in the grant of letters of appointment to those who were found to be qualified and were selected. The applicant was deprived of the selection at that stage only on the ground that she had not filed her income tax return for the relevant assessment year. The applicant pursued her claim before the Calcutta High Court. In the judgment of the Calcutta High Court dated 28 June 2017, it was held that the candidature of the applicant shall not be rejected on the ground that her income tax return for Assessment Year 2010-2011 was not available, as reported by the Under Secretary to the Government of India in the Ministry of Finance, Department of Revenue. This judgm .....

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..... ind Kumar Sharma, AOR Mr. Arvind P Datar, Sr. Adv. Mr. T.V.S. Raghavendra Sreyas, AOR Mr. Rahul Unnikrishnan, Adv. Mr. Naveen Hegde, Adv. Ms. Gayatri Gulati, Adv. Mr. Siddharth Vasudev, Adv. Mr. Sidharth Luthra, Sr. Adv. Ms. Sakshi Kakkar, AOR Mr. P.S. Patwalia, Sr. Adv. Mr. Shyam Diwan, Sr. Adv. Mr. Rupesh Kumar, AOR Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, Adv. Mr. Rajeev Sharma, Adv. Mr. P S Patwalia, Sr. Adv. Mr. Bijan Ghosh, Adv. Mr. Surjit Samanta, Adv. Mr. Samant Singh, Adv. Mr. Rajeev Singh, AOR ORDER UPON hearing the counsel the Court made the following IA No 27542/2021 In WP (C) No 804 of 2020 1 The applicant is a Member of the Income Tax Appellate Tribunal ITAT . 2 On 17 April, 2013, the Union Gover .....

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..... hall be kept vacant. 3 Following the above judgment of the High Court, a letter of offer was issued to the applicant on 24 December 2017 followed by a letter of appointment dated 19 March 2018. 4 On 20 April 2018, the applicant submitted a representation to the Secretary in the Department of Justice to the effect that her appointment was in pursuance of a vacancy of 2013 which was governed by the parent act, namely, the Income Tax Act 1961. Consequently, the contention of the applicant was that the tenure of her appointment should operate until the age of 62 and not for a period of three years as stated in the letter of appointment. 5 On 6 July 2018, vacancies were declared under the 2017 Rules. 6 On 13 November 2019, this Co .....

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..... ant had offered her candidature for appointment in pursuance of the circular of 2013. The selection process which was conducted in pursuance of the circular ended in the grant of letters of appointment to those who were found to be qualified and were selected. The applicant was deprived of the selection at that stage only on the ground that she had not filed her income tax return for the relevant assessment year. The applicant pursued her claim before the Calcutta High Court. 11 In the judgment of the Calcutta High Court dated 28 June 2017, it was held that the candidature of the applicant shall not be rejected on the ground that her income tax return for Assessment Year 2010-2011 was not available, as reported by the Under Secretary to .....

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