Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1992 (3) TMI 343

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ory stage. The imputations made against the respondent were extremely serious and the facts alleged, if proved, would have established misconduct and misbehaviour. It is surprising that without even a counter being filed, at an interim stage, the tribunal without giving any reasons and without apparently considering whether the memorandum of charges deserved to be enquired into or not, granted a stay of disciplinary proceedings as it has done. Considering all the facts and circumstances of the case, we direct that a copy of this order should be forwarded to the Chairman of the Central Administrative Tribunal so that he may consider whether further hearing of the application made by the respondent should be proceeded with by a bench pres .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... opose to set out only a few facts: At the relevant time, the respondent was an Income Tax Officer posted at New Delhi. On March 13, 1989, a memorandum of charges or charge-sheet was served on the respondent. The first article of charge was to the effect that the respondent while functioning as an Income Tax Officer completed certain assessments in an irregular manner, designed to confer undue benefit on the assessees concerned. The statement of imputations for misconduct and mis-behaviour was forwarded along with the charge-sheet. The first case dealt with is that of Master Raju Sehgal Trust. The assessment year in question was 1979-80. The statement of imputations is to the effect that the private discretionary trust of the aforesaid na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed at an income exceeding Rs. 15,000 till the assessment year 1982-83 and most of the donors have been assessed to incomes less than Rs. 10,000 each. All the donors deposited in their bank account cash equal to the amount of the gift a day or two before the issue of the cheques towards making of the gift. None of the donors was related to the family of the beneficiary. The statement of imputations alleged that the trust was used apparently only as a device for converting the unaccounted income of the Sehgal family into an accounted income. The allegation is that the respondent without making any enquiry, in the assessment order held that the donations made to the trust were found to be genuine, rendering it difficult even to re- open the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to book. We have, therefore, no hesitation in setting aside the impugned order of the tribunal and we direct that the disciplinary proceedings against the respondent in terms of the charge-sheet dated March 13, 1989 shall be proceeded with according to law. In fact, we would suggest that disciplinary proceedings should be proceeded with as early as possible and with utmost zeal. It was urged before us by learned Counsel for the respondent that as the respondent was performing judicial or quasi-judicial functions in making the assessment orders in question even if his actions were wrong they could be corrected in an appeal or in revision and no disciplinary proceedings could be taken regarding such actions. In our view, an argument that no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eaving it open to the appellants, if so advised, to make an application to the tribunal for varying or vacating the relief granted in connection with the pension. Considering all the facts and circumstances of the case, we direct that a copy of this order should be forwarded to the Chairman of the Central Administrative Tribunal so that he may consider whether further hearing of the application made by the respondent should be proceeded with by a bench presided over by him or a Bench other than the one which has passed the impugned order. We do not intend to cast any aspersions on the members of the tribunal who have passed the order, in the absence of more concrete material. But we certainly feel that in the facts and circumstances it is d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates