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2012 (3) TMI 48 - Tri - Indian LawsDifference of opinion of members of Tribunal - Plea filed by applicant being Accountant Member of the ITAT, Chandigarh for invalidation of the transfer order by averring that it is punitive in character – alleged difference of opinion in a judicial matter with private Respondent No.4, who made complaint against him – Held that:- In present case, applicant retained draft judgement of private Respondent No.4 for more than one month, which does not appear to be appropriate and then returned it with contrary view. Applicant must have followed the procedure to be adopted by a Member who wishes to dissent from a draft judgment thus, applicant cannot himself be said to be free from blame. Further, we have not been persuaded to fault the wisdom exercised by the collegium in the matter of making a recommendation for transfer of the applicant from Chandigarh Bench of ITAT to the Rajkot Bench. Therefore, O.A. is held to be denuded of merit – appeal dismissed.
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