KARIKODE SERVICE CO-OPERATIVE LTD NO.4009 BANK vs. THE INCOME TAX OFFICER (I AND C)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 24TH DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 OP (CAT) NO. 274 OF 2019 AGAINST THE ORDER DATED 30.07.2019 IN O.A.NO.153/2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH --------- PETITIONER: K.PUSHPARAJAN, AGED 63 YEARS, S/O.(LATE) P.K. KUTTIKRISHNA MENON, (RETIED SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL (ITAT), ERNAKULAM, KOCHI 682 037), PERMANENT ADDRESS, “NANDANAM”, THUNJAN ROAD, ANNARA OPPOSITE :THUNJAN PARAMBU, TIRUR-676101, MALAPPURAM DISTRICT. BY ADVS. T.C.GOVINDA SWAMY KALA T.GOPI B.NAMADEVA PRABHU RESPONDENTS: 1 THE PRESIDENT, INCOME- TAX APPELLATE TRIBUNAL, CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, MAHARSHI KARVE MARG, MUMBAI-400020. 2 THE REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, MAHARSHI KARVE MARG, MUMBAI-400020. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF LAW AND JUSTICE, 'B WING', IV FLOOR, JANPATH BHAVAN, NEW DELHI-110 001.

OP(CAT) 274/2019 2 4 THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110 001. 5 THE DIVISIONAL IN CHARGE(PERSONNEL), UPTRON INDIA LTD., GOMTINAGAR, 10, ASHOK MARG, LUCKNOW-226 001. 6 THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, FIRST FLOOR, BLOCK C KENDRIYA SADAN, KAKKANAD, KOCHI-682 037. BY SRI.S.MANU, DEPUTY SOLICITOR GENERAL OF INDIA THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OP(CAT) 274/2019 3 JUDGMENT A.Muhamed Mustaque, J

. This original petition is filed by an applicant before the Central Administrative Tribunal (for short, the 'Tribunal'). The petitioner is now satisfied with Ext.P10 order issued by the Income Tax Appellate Tribunal. Therefore, untrammeled by the impugned order of the Tribunal, the petitioner shall be given the benefit of Ext.P10 order within six weeks. The original petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE Sd/- SHOBA ANNAMMA EAPEN JUDGE ln

OP(CAT) 274/2019 4 APPENDIX OF OP (CAT) NO.274/2019 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF AMENDED OA NO. 180/00153/2017 FILED BEFORE THE LEARNED TRIBUNAL BY THE PETITIONER. EXHIBIT P1 (A1) A TRUE COPY OF ORDER BEARING F.OA.NO. 291/00545/2016 DATED 24.10.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A2 A TRUE COPY OF LETTER BEARING NO. UIL PER 277 DATED 25TH OCTOBER 2002 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P1 A3 A TRUE COPY OF COMMUNICATION BEARING NO. F. 301-AD (AT) 2003 DATED 27.01.2003, ISSUED BY THE REGISTRAR IN THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P1 A4 A TRUE COPY OF COMMUNICATION BEARING REF. NO. UIL.PER 2191 DATED 18 FEB 2003, ISSUED BY THE 5TH RESPONDENT. EXHIBIT P1 A5 A TRUE COPY OF NOTIFICATION, BEARING NO. F. 301-AD (AT) /2003 DATED 24.03.2003, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A6 A TRUE COPY OF ORDER BEARING F. 301-AD (AT)/2005 DAED25 JULY 2005, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A7 A TRUE COPY OF MEMORANDUM BEARING F.301- AD(AT)/2005 DATED 21.09.2005, ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P1 A8 A TRUE COPY OF REPLY DATED 06.10.2005 ADDRESSED TO THE DEPUTY REGISTRAR IN THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P1 A9 A TRUE COPY OF ORDER BEARING NO. F. 301- AD(AT)/2007 DATED 24.02.2007 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT.

OP(CAT) 274/2019 5 EXHIBIT P1 A10 A TRUE COPY OF COMMUNICATION ISSUED BY THE ASSISTANT REGISTRAR IN THE OFFICE OF THE 2ND RESPONDENT UNDER U.O. NO. F. 301-AD(AT) /2015 DATED 30.04.2015. EXHIBIT P1 A11 A TRUE COPY OF MEMORANDUM BERING NO. F. 47-AD/AT/COCH/MP/2015 DATED 24 APRIL 2015 ISSUED FROM THE OFFICE OF THE 6TH RESPONDENT. EXHIBIT P1 A 12 A TRUE COPY OF LETTER DATED 11 MAY 2015 LESS ITS ENCLOSURES SPECIFIED THEREIN, ADDRESSED TO THE 6TH RESPONDENT. EXHIBIT P1 A13 A TRUE COPY OF REPRESENTATION DATED 05.08.2016 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P1 A14 A TRUE COPY OF ORDER IN OA NO. 291/00545/2016 DATED 19.07.2016 RENDERED BY THE HONBLE TRIBUNAL, JAIPUR BENCH. EXHIBIT P2 A TRUE COPY OF INTERIM ORDER DATED 06.03.2017 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL. EXHIBIT P3 TRUE COPY OF ORDER DATED 05TH JULY 2017 IN MA NO. 00369/2017 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL. EXHIBIT P4 TRUE COPY OF REPLY STATEMENT DATED 16 NOVEMBER 2017 FILED BEFORE THE LEARNED TRIBUNAL IN OA NO. 180/00153/2017 BY THE RESPONDENTS. EXHIBIT P4 R1 TRUE COPY OF OM NO. 2/29/91-ESTT (PAYII) DATED 05.01.1994. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 31 JANUARY 2018 IN OP CAT NO. 21/2018 RENDERED BY THIS HONBLE COURT. EXHIBIT P6 TRUE COPY OF ORDER BEARING NO. PAO- LA/PRO.PEN./2016-17/3955-A-56A DATED 07.03.2018 A TRUE COPY OF WHICH ISSUED

OP(CAT) 274/2019 6 BY THE SR. ACCOUNTS OFFICE, PAY & ACCOUNTS OFFICE, DEPARTMENT, OF LEGAL AFFAIRS, MINISTRY OF LAW JUSTICE, CORPORATE AFFAIRS AND SUREME COURT OF INDIA, NEW DELHI. EXHIBIT P7 TRUE COPY OF LETER BEARING NO. F. 120(434) AD (AT) /2017 DATED 03RD JULY 2017 ISSUED BY THE ASSISTANT PUBLIC INFORMATION OFFICER AND ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI. EXHIBIT P8 TRUE COPY OF ORDER DATED 30TH JULY 2019 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL. RESPONDENTS' EXHIBITS: EXHIBIT R6(A) TRUE COPY OF ORDER IN N.REMA DEVI VS DIRECTOR,DEPARTMET OF PENSION & PENSIONERS WELFARE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCE & PENSION AND OTHERS IN OA 310/01754/2016 FILED BEFORE HON'BLE CAT, CHENNAI DT.03/1/2020 PETITIONER'S EXHIBITS: EXHIBIT-P9 TRUE COPY OF THE JUDGEMENT IN WRIT PETITION NO.18908/2022 OF HON'BLE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR BY JUDGEMENT DATED 06.04.2023 EXHIBIT-P10 A TRUE COPY OF THE ORDER BEARING U.O.NO.F.301-AD(AT)/2023 DATED 31.10.2023, ISSUED FROM THE OFFICE OF THE SECOND RESPONDENT.