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TMI Blog2015 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The petitioner was a Tax Assistant at the relevant time. The issue projected was an anomaly while restructuring the Income Tax Department as part of a massive induction of information technology. Though initially an original application was filed before the Tribunal in 2001, in 2003 that original application was got disposed of by merely obtaining an order directing the consideration of a representation. That representation was considered and the Chairman, CBDT communicated the decision to the Chief Commissioner of Income Tax, Kochi. On the basis of that, memorandum dated 12/9/2003 was issued recording the decision on the representation. It is relevant to quote the following portion of the decision of the Chairman, CBDT, as available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st DEOs, LDCs, UDCs. All these categories were treated on the same footing. The condition regarding passing of Ministerial Staff Examination has been applied uniformly and nobody has been discriminated against. For example, Upper Division Clerks and Data Entry Operators Grade 'A' working in the identical scale of pay and having passed the Ministerial Staff Examination are included in the feeder grade of Sr.Tax Assistant in 2001-02 and there is no special waiver for UDCs. Eligibility condition for promotion of pre-structuring Tax Assistants and Data Entry Operators Grade 'B' to the cadre of Sr.TaxAssistants are also identical. The instructions containing in Directorate of Income Tax (O&MS) letters dated 04-06-2001 and 19-07-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representation, the situation was as a result of the restructuring, which was necessitated owing to extensive use of information technology and massive induction of such technology required appropriate restructuring. 6. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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