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“public servant”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(37)119 judgments

The decision most relied on for public servant is CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. (8 SCC 47), cited in 35 judgments on BharatTax.

Leading authorities on public servant

CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors.
8 SCC 47 · 2015 · Reported
35
citing judgments

Sanction for prosecution under Section 197 of the Code of Criminal Procedure is required for public servants who were or are in service, distinguishing it from Section 19 of the Prevention of Corruption Act, which does not require sanction for those who have ceased to be public servants.

Kerala vs. Padmanabhan Nair. 2) (2016) 2 SCC 143 N.K Ganguly v. CBI, New Delhi. 3)
1 SCC 478 · 1996 · Reported
11
citing judgments

An act done by a public servant in accordance with law cannot be considered an offence committed while discharging official duty, especially if done in collusion with others without proper permits.

Judgments citing public servant

Karnataka Industrial Areas Development Board, Bangalore vs. Deputy Commissioner Income Tax, Exemptions, Circle-1, Bangalore

ITA 355/BANG/2024[2017-18]Status: DisposedITAT Bangalore02 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL

Karnataka Industrial Areas Development Board, Bangalore vs. Deputy Commissioner of Income-Tax, Exemptions, Circle-1, Bangalore

ITA 354/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

Page 1 of 34 ITA Nos. 354 & 355/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH : BANGALORE BEFORE SHRI WASEEM

Nobel Biocare India Private Limited, Mumbai vs. ACIT, 15(2)(1), Mumbai

ITA 6881/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Hinal Shah &For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR

neither expected conduct or normal conduct of a litigant. It is neither expected nor can it be a normal conduct of a public servant or a litigant nor can it be a normal conduct of a public servant or a litigant nor can it be a normal conduct ... public servant or a litigant that they would that they would keep the files unmoved, unprocessed for keep the files unmoved, unprocessed for months together on months together on their tables. 5.5 The Hon'ble Delhi High Court in its decision in the case 5.5 The Hon'ble Delhi High

Nobel Biocare India Private Limited, Mumbai vs. ACIT, Circle 15(2)(1), Mumbai

ITA 6880/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Hinal Shah &For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR

neither expected conduct or normal conduct of a litigant. It is neither expected nor can it be a normal conduct of a public servant or a litigant nor can it be a normal conduct of a public servant or a litigant nor can it be a normal conduct ... public servant or a litigant that they would that they would keep the files unmoved, unprocessed for keep the files unmoved, unprocessed for months together on months together on their tables. 5.5 The Hon'ble Delhi High Court in its decision in the case 5.5 The Hon'ble Delhi High

D.D.155Athoorp.U.Publicservantsco-Opthrift&Creditsociety Limited, Sithayankottai vs. Ward 1, Dindigul

In the result the appeal of the assessee is stands allowed

ITA 2801/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Jan 2026AY 2020-2021

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift & Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-Tk, Dindigul Tamil Nadu-624 708. [Pan: Aacad2029F]

For Appellant: NoneFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 270ASection 270A(6)(a)Section 270A(8)Section 80(2)(d)Section 80PSection 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI

Viraj Software Pvt. Ltd., Delhi vs. ITO, Ward-26(4), Delhi

Appeal is dismissed

ITA 1084/DEL/2025[2012-13]Status: DisposedITAT Delhi03 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2012-13 M/S. Viraj Software Pvt. Vs. Income Tax Officer, Ltd., Ward-26(4), 28, Raja Garden, New Delhi New Delhi Pan: Aaccv5229M (Appellant) (Respondent) Assessee By None Department By Ms. Ankush Kalra, Sr. Dr

Section 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 68Section 69C

life, and as much a part of the underbelly of the financial world, as many other evils. Even laymen, much less the responsible public servants like revenue officers and very well educated and very well-informed people like the learned counsel(s), cannot be oblivious of these ground realities

Attivo Protezione Private Limited, Mumbai vs. Income Tax Officer Ward-22(1)(1), Lalbaug

ITA 5380/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosainattivo Protezione Pvt Ltd Vs. Ito, Ward – 22(1)(1) 108, 1St Floor Ashar Enclave Room No. 319, Piramal Kolshet Road, Thane – 400 Chambers, Mumbai 607. Pan/Gir No. Aalca4330M (Applicant) (Respondent)

Section 250Section 5

realm of normal human conduct or normal conduct of a litigant. It is neither expected nor can it be a normal conduct of a public servant or a litigant that they would keep the files unmoved, unprocessed for months together on their tables. 6 Attivo Protezione Pvt Ltd, Mumbai

Dharapuram Public Servents Co-Op Thrift and Credit Society Ltd., Tirupur vs. ITO, Ward 2(4), Tirupur

In the result, the appeal filed by the assessee is allowed

ITA 2148/CHNY/2025[2021-2022]Status: DisposedITAT Chennai30 Oct 2025AY 2021-2022

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2148/Chny/2025 िनधा:रण वष: /Assessment Year: 2021-22

For Appellant: Ms. S. Mathangi, Advocate &For Respondent: Shri Nishanth Rao, JCIT
Section 143(1)Section 80PSection 80P(2)(d)

SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2148/Chny/2025 िनधा:रण वष: /Assessment Year: 2021-22 Dharapuram Public Servants Co- The Income Tax Officer, Operative Thrift and Credit Society Vs. Ward-2(4), Ltd. CE17, Tirupur. 7/21-1, CSI Nagar, Dharapuram, Tirupur ... Kolkata [hereinafter “Addl. CIT(A)”] dated 01.02.2024 against the intimation u/s. 143(1) of the Income-tax Act, 1961 (hereinafter “the Dharapuram Public Servants Co-Operative Thrift and Credit Society Ltd. CE17 :- 2 -: Act”) issued by Centralized Processing Centre, Bengaluru (hereinafter “CPC”) dated 2. There is a delay

Changela Mohanbhai R HUF, Near Bus Stand vs. Principal Commissioner of Income Tax, Aaykar Bhavan

In the result, the appeal of the assessee is allowed

ITA 210/RJT/2025[2020-21]Status: DisposedITAT Rajkot27 Oct 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Samir Jani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133(6)Section 143(3)Section 263

what an Assessing Officer, in the course of his performance of his duties as an Assessing Officer should, as a prudent, judicious or reasonable public servant, reasonably do bona fide in a real life situation. It is also important to bear in mind the fact that lack of bona fides

Unit Improvement Trust, Bharatpur vs. Dy. Commissioner of Income Tax (Exemptions), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 950/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

Unit Improvement Trust, Bharatpur vs. Dy. Commissioner of Income Tax (Exemptions), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 949/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

Mr. Jatin Harish Sotta, Mumbai vs. Income Tax Officer Ward 26(1)(7), Mumbai

In the result, the appeal of the assessee is partly allowed for result, the appeal of the assessee is partly allowed for result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1916/MUM/2025[2012-13]Status: DisposedITAT Mumbai22 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2012-13 Mr. Jatin Harish Sotta, Ito Ward 26(1)(7), A-16, Ajanta Apartment, C-41 To C-43, G Block, Bkc, Murar Road, Mulund West, Vs. Bandra (East), Mumbai-400080. Mumbai-400051. Pan No. Aqfps 6009 N Appellant Respondent

For Appellant: Ms. Kavita Kaushik, Sr. DRFor Respondent: Mr. Nimesh Chothani, CA
Section 144Section 147Section 69A

code provides for punishment "of contempt's of the lawful authority of public servan contempt's of the lawful authority of public servants". For the sake ts". For the sake of your understanding, the text of section 181 and 177 of the code of your understanding, the text of section ... section 181 and 177 of the code are reproduced herein asunder: are reproduced herein asunder: A. "181. False statement on or affirmation to public servant or A. "181. False statement on or affirmation to public servant or A. "181. False statement on or affirmation to public servant or person authorised

Anil Kumar Batar, Sikar vs. PCIT-Jaipur-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 418/JPR/2025[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19
For Appellant: Shri Shrawan Kumar Gupta, Adv. &For Respondent: Shri Gorav Avasthi, JCIT-DR
Section 143(3)Section 144BSection 147Section 263

must have, at its foundation, the inquiries, and verifications expected, in the ordinary course of performance of duties, of a prudent, judicious and responsible public servant- that an Assessing Officer is expected to be. If we are to proceed on the basis, as is being urged by the learned Departmental ... which is subjected to revision proceedings, inquiries and verifications expected, in the ordinary course of performance of duties, of a prudent, judicious and responsible public servant- that an Assessing Officer is expected to be, Commissioner cannot legitimately form the view that “the order is passed without making inquiries or verification

Goldmine Commodities Private Limited, Ahmedabad vs. The Pr. CIT-1, Ahmedabad

The appeal is dismissed

ITA 1194/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2016-17

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1194/Ahd/2024 िनधा"रण वष" /Assessment Year : 2016-17 Goldmine Commodities Pvt. Ltd., The Principal Commissioner Goldmine House, बनाम Of Income Tax-1 / 4, Niranjan-Nirakar Society, Ahmedabad. V/S. Near Shreyas Railway Crossing, (Earlier Know As Principal Ambawadi Commissioner Of Income Ahmedabad-380007. Tax-2, Ahmedabad) (Gujarat) "थायी लेखा सं./Pan: Aaccg1295L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kishor Goyal, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 27/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kishor Goyal, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 143(3)Section 253Section 56(2)(viib)

Statement of Facts runs into several pages containing verbose and unintelligible narrative couched in Latin maxims and allegations of conspiracy, contempt, and fraud against public servants. These averments are wholly irrelevant for the adjudication of an appeal under section 253 of the Act. 3. The Grounds of Appeal filed

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 813/JPR/2024[AY 2009-10]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 812/JPR/2024[AY 2007-08]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 811/JPR/2024[AY 2016-17]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

Urban Improvement Trust, Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 803/JPR/2024[AY 2006-07]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

DCIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee's income is found to be not chargeable

ITA 797/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Aug 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 250

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section

DCIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee's income is found to be not chargeable

ITA 796/JPR/2024[2009-10]Status: DisposedITAT Jaipur11 Aug 2025AY 2009-10

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

publication if the State Government considers that it should, in public interest, be brought into force at once. 93. Trustees, etc. deemed to be public servants Every Trustee and every officer and servant of the Trust shall be deemed to be a public servant within the meaning of section