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2023 (6) TMI 621 - HC - Income TaxCharges against Income Tax Officer (ITO) and Assistant Director of Income Tax (Investigation) - accumulation of wealth disproportionate to his known source of income to the extent of 285% - independent approval of the Disciplinary Authority - disciplinary proceedings were initiated against the petitioner way back in the year 2006 - as argued there is no application of mind on the part of the Competent Authority (in the year 2003) as it was a general direction for issuance of charge sheets to many officers HELD THAT:- Disciplinary Authority has to approve the initiation of disciplinary proceedings against the officer, approve the charge memo and appoint Inquiry Officer / Presenting Officer. In the present case, as noted from the above, the mandate of the Supreme Court in B.V. Gopinath [2009 (7) TMI 1384 - DELHI HIGH COURT] has been duly complied with by the respondents. Competent Authority has directed the issuance of charge sheet in terms of the approval given for initiating major penalty proceedings on December 1, 2005. The Competent Authority has also approved the Charge Memo under Rule 14 of the Rules of 1965, and had also accorded the appointment of Inquiry Officer / Presenting Officer, if required, in the course of departmental proceedings to be initiated against the petitioner. The decisions of the Finance Minister approving the issuance of memorandum under Rule 14 of the Rules of 1965 were with a clear application of mind. So, in that sense the approvals were in conformity with the judgment of the Supreme Court in CHAIRMAN-CUM-M. D., COAL INDIA LTD. [2011 (4) TMI 1216 - SUPREME COURT]. No merit in the petition, the same is dismissed.
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