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2023 (7) TMI 621 - SC ORDERDisciplinary proceedings against the Revenue officer Group-A officer - CBDT gave approval for initiating penalty proceedings against the petitioner - However, “approval for issuing Charge Memo/sanction prosecution” lies with the Finance Minister - High Court quashed the Issuance of Charge Memo to the Officers of Rank of Commissioner - HELD THAT:- As informed that the respondent has already superannuated from service. Besides this, the inquiry proceedings were concluded against him (P.D. Kanunjna) vide inquiry report. Though, the Disciplinary Authority is yet to take a final decision on the said report but the fact remains that the Inquiry Officer has exonerated the respondent. We are not inclined to entertain this special leave petition, which is accordingly dismissed. The question of law as to whether the disciplinary proceedings were initiated under the orders of the competent authority or not is kept open and shall be dealt with in an appropriate case.
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