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Union of India, The Chairperson Central Board of Direct Taxes Versus The Central Administrative Tribunal, Debendra N. Kar (D.N. Kar)

2015 (7) TMI 484 - MADRAS HIGH COURT

Order of transfer challenged - second respondent working as the Commissioner of Income Tax (Exemption) in the city of Chennai Challenging the order of transfer - Held that:- The finding recorded by the Tribunal that the impugned order of transfer was .....

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ot have recorded a finding that the second respondent was penalised without an enquiry.

We do not even know how the second respondent could be taken to be aggrieved, when the transfer was within the city of Chennai. Therefore, the order of .....

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nt now stands transferred to Patna, by an order dated 15.06.2015. - W.P. No.15748 of 2015, M.P.No.1 of 2015 - Dated:- 30-6-2015 - V. Ramasubramanian And T. Mathivanan,JJ. For the Appellant : V. Vijay Shankar For the Respondent : Mr. L Chandrakumar fo .....

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V.Vijay Shankar, learned standing counsel for the Department of Income Tax and Mr.L.Chandrakumar, learned counsel appearing for the second respondent. 3. When the second respondent was working as the Commissioner of Income Tax (Exemption) in the city .....

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10/01635/2014 on the file of the Central Administrative Tribunal, Madras Bench. The said application has been allowed by the Tribunal by an order dated 23.04.2015, forcing the Union of India to come up with the above writ petition. 5. The order of tr .....

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bunal - 3 within the city of Chennai. The order did not disclose any reason except administrative reasons and the transfer could not have affected the second respondent in any manner as it was from one section to another within the city. 6. But unfor .....

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nature. The Tribunal also held that there was no jurisdiction on the part of the officer who passed the order of transfer. 7. In our considered view, the finding recorded by the Tribunal that the impugned order of transfer was penal in nature, is wh .....

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