Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 271 - HC - Income TaxRestructuring of the Income Tax Department challenged - Held that:- When restructuring of a department is carried out based on the institutional need to augment the productivity of that department aiming at proper governance attuned with the change of timer, it goes without saying that there is always a chance of certain surplusages or flying of the frills, which have to be excused from judicial review, because they are inexcusable administrative exigencies, where the prime requirement is the paramount public purpose sought to be achieved, rather than a critical examination on the basis of relative and comparable personal aspirations of individual employees, or even a group of them. If a rational and reasonable balance is struck in the modality adopted for restructuring, the judiciary would loathe interfere with such process, primarily because such restructuring; including the manner in which the restructuring is to be done; is a matter purely in the realm of administration. That notwithstanding, as rightly noted by the learned Tribunal, no situation of injustice, even to any particular class of employees, was made out. The challenge to the impugned restructuring and the order of the Tribunal, therefore, fails. W.P. dismissed.
|