UNION OF INDIA vs M DEVAKI

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER 2015 PRESENT THE HON' BLE MR. JUSTICE MOHAN M. SHANTANAGOUDAR AND THE HON' BLE MR. JUSTICE B. VEERAPPA WRIT PETITION No.15581/2014 (S-CAT)

BETWEEN:

Union of India, Represented by its Finance Secretary Jeevandeep Building, Parliament Street New Delhi - 110 001.

The Chairman, Central Board of Direct Taxes, North Block, New Delhi – 110 001

The Chief Commissioner of Income Tax, Bangalore – 1, Central Revenue Buildings, Queen’s Road, Bangalore – 560 001.

The Secretary Department of Personnel & Training, Ministry of Personnel, Public Grievances And Pension,

2 North Block, New Delhi – 560 001. ... Petitioners

(By Sri M. Vasudeva Rao, Adv.)

AND:

M. Devaki W/o. P. Papavinasan Aged about 44 years Working as Income Tax Officer, Bangalore – 560 004 O/o. The Chief Commissioner of Income Tax Bangalore – I, C.R. Building, Queen’s Road, Bangalore – 560 001. R/o. No.281, Putappa Layout New Thippasandra Post Bangalore – 560 075.

... Respondent.

(Respondent - served)

********

This Writ Petition is filed Under Articles 226 And 227 of the Constitution of India praying to quash the impugned order dated 28.1.2014 passed by the Central Administrative Tribunal, Bangalore Bench, Bangalore in O.A.No.851/2013 vide Annex.C.

This Writ Petition coming on for hearing this day, MOHAN M. SHANTANAGOUDAR, J., made the following:

3 ORDER

The order dated 28.1.2014 passed by Central Administrative Tribunal (for short ‘the CAT’) Bangalore, Bangalore, in O.A.No.851/2013 is called in question in this writ petition. While passing the impugned order the CAT followed the earlier order passed by it in O.A.No.1724/2001, O.A.Nos.1753-1775/2001, O.A.No.510/2004, O.A.No.740/2004, O.A.Nos.760- 767/2004 and O.A.Nos.423-432/2013 etc.

In those applications, the matters were remanded by the CAT to the Commissioner of Income Tax after quashing the orders passed by the Authority.

It is brought to the notice of the Court by the learned Government Advocate for the petitioners that the Division Bench of this Court in

4 W.P.Nos.57519/2013 (S-CAT) and W.P.Nos.8585- 8593/2014 decided on 5.3.2014 set aside the similar orders as the one impugned in this Writ petition and the matters were remanded to the CAT. While concluding so, this Court in the aforementioned writ petitions took the view that the Tribunal has committed an error in remanding the matter to the Chief Commissioner of Income Tax.

Following the very dictum laid down by this Court on 5.3.2014 in W.P.Nos.57519/2013 and W.P.Nos.8585-8593/2014, W.P.Nos.57520/2013, 57521/2013, 57522/2013 and W.P.Nos.57913- 57916/2013 (S-CAT), and the reasons assigned in the above writ petitions we allow this writ petition and set aside the impugned order dated 28.1.2014 passed in O.A.No.851/2013 and remand the matter to the Central Administrative Tribunal for

5 reconsideration of the matter afresh in accordance with law.

Sd/-

JUDGE

Sd/-

JUDGE

NG*

UNION OF INDIA vs. M DEVAKI