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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

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

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

ITA 795/JPR/2024[2007-08]Status: DisposedITAT Jaipur11 Aug 2025AY 2007-08

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

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Respondent: Mr. Prakul Khurana, Adv. &
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 774/JPR/2024[AY 2005-06]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, Kota vs. DCIT (Exemptions), Circle, Jaipur

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

ITA 773/JPR/2024[AY 2003-24]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, Kota vs. DCIT (Exemptions), Circle, Jaipur

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

ITA 731/JPR/2024[AY 2008-09]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

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

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 717/JPR/2024[2008-09]Status: DisposedITAT Jaipur11 Aug 2025AY 2008-09

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

The Thanjavur Public Servants Co-Op Bankltd, Thanjavur vs. Assessing Officer Circle 2(1) Trichy, Trichy

In the result, the appeal of the assessee is allowed

ITA 1445/CHNY/2025[2019-2020]Status: DisposedITAT Chennai08 Aug 2025AY 2019-2020

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1445/Chny/2025 Assessment Years: 2019-20

For Appellant: Mr.Alagappan, C.A(Virtual)For Respondent: Ms.R.Anitha, Addl.CIT
Section 147Section 271ASection 69Section 69A

BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1445/Chny/2025 Assessment Years: 2019-20 The Thanjavur Public Servants Coop Income Tax Officer, Bank Limited, Circle-2(1), No.1149, South Main Street, Trichy. Thanjavur, Tamil Nadu – 613 009. [PAN: AAAF52496D] (प्रत्यर्थी/Respondent) (अपीलार्थी

DCIT Central Circle-2(2) Chennai, Chennai vs. Thangamani Perumal Gounder, Pallipalayam

In the result, both the appeals filed by the Revenue are dismissed

ITA 629/CHNY/2025[2016]Status: DisposedITAT Chennai04 Aug 2025

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita Nos.:628 & 629/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 The Deputy Commissioner Of Thangamani Perumal Gounder, Income Tax, Vs. 5/6/183, Govindampalayam Central Circle - 2(2), Alampalayam, Pallipalayam 638 008. Chennai. [Pan: Abcpt-7700-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri N. Arjun Raj, Advocate सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 04.08.2025 आदेश /O R D E R Per George George K: These Two Appeals At The Instance Of The Revenue Are Directed Against Two Separate Orders Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Both Dated 10.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2015-16 & 2016-17. 2. The Common Issue Involved In Both The Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. The Ita Nos.628 & 629/Chny/2025

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri N. Arjun Raj, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153CSection 250

assessed, that those seized materials contained date-wise noting of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners/employees of M/s. SRS Mining in their sworn statements recorded under section 132(4) of the Act, wherein, entries ... various influential persons including persons in public service by M/s. SRS Mining on a regular basis and the name and designation of such Public servants involved in receiving the payments were confirmed by the partners of M/s SRS Mining in their sworn statements recorded

DCIT Central Circle-2(2) Chennai, Chennai vs. Thangamani Perumal Gounder, Pallipalayam

ITA 628/CHNY/2025[2015]Status: DisposedITAT Chennai04 Aug 2025

Bench: Shri George George K & Ms. S. Padmavathyआयकर अपील सं./Ita Nos.:628 & 629/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 & 2016-17 The Deputy Commissioner Of Income Tax, Central Circle - 2(2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख/Date Of Hearing : घोषणा की तारीख/Date Of Pronouncement : Thangamani Perumal Gounder, Vs.5/6/183, Govindampalayam Alampalayam, Pallipalayam 638 008. [Pan: Abcpt-7700-K] (प्रत्यर्थी/Respondent) Ms. E. Pavuna Sundari, Cit Shri N. Arjun Raj, Advocate 23.07.2025 04.08.2025 आदेश / Order Per George George K: These Two Appeals At The Instance Of The Revenue Are Directed Against Two Separate Orders Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Both Dated 10.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153CSection 250

assessed, that those seized materials contained date-wise noting of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners/employees of M/s. SRS Mining in their sworn statements recorded under Section 132(4) of the Act, wherein, entries ... details are extracted at para 3.1 of the assessment order and the same is reproduced herein below for ready reference: Date Name of the public servant as mentioned in the seized material Amount 10.10.2014 Minister of Industries 10000000 06.11.2014 Minister of Industries 10000000 09.03.2015 Minister of Industries

Indur Thanwerdas Dadlani, Mumbai vs. The Principal Commissioner of Income Tax PCIT, Mumbai-42, Mumbai

In the result, the appeal filed by the assessee stands allowed without any order as to cost

ITA 2476/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarindur Thanwerdas Dadlani Vs. Pr. Cit Flat No. 4604, The Imperial Mumbai – 42 Towers, Mp Mill Compound, Room No. 741, Aayakar Bb Nakashe Marg, Mardeo, Bhavan, Mk Road, Mumbai – 400034. Mumbai Pan/Gir No. Aacpd5262D (Applicant) (Respondent)

Section 142(1)Section 143(2)Section 263Section 57Section 74

order, which is subjected to revision proceedings, inquiries and verifications expected, in ordinary course of performance of duties, of a prudent, judicious and responsible public servant that Assessing Officer is expected to be." 21 Indur Thanwerdas Dadlani, Mumbai. 17. It is settled proposition of law that that unless the view

B. Arunkumar Capital & Credit Services Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax 3, Mumbai

In the result the appeal filed by the assessee stands partly

ITA 2034/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 143(3)Section 263Section 37(1)Section 80G

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

Index Logistics Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-1(2), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 4641/MUM/2023[2021-22]Status: DisposedITAT Mumbai09 Jul 2025AY 2021-22

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 115BSection 132Section 132(3)Section 143(3)Section 41(1)Section 68

search in the premises of J K Jain, an employee of Jain Brothers, and found, inter alia, diaries & files containing details of payments to public servants and politicians, in connection with awarding of projects in the power sector to different bidders. The CBI registered a case against the Jains, some ... public servants & others under the Prevention of Corruption Act 1988 & FERA 1973. Charges were framed against VC Shukla & others by the special judge. The Hon'ble Delhi High Court, inter alia, quashed the proceedings of the case & discharged V C Shukla, against which order the CВІ appealed

Aditya Sapru, Mumbai vs. Assistant Commissioner of Income Tax Circle 9(3)(2), Mumbai

In the result, the appeal is dismissed on account of delay

ITA 1421/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Jun 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Satish Mody & Shri Dhiren Talati,ARFor Respondent: Shri Aditya Rai (Sr. DR)
Section 143(3)Section 154Section 5Section 54

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. 5.5 The Hon'ble Delhi High Court

Sudhir Kumar Sharma, Noida vs. DCIT Central Circle, Ghaziabad

The appeals are allowed and the additions are deleted

ITA 2363/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 69A

total 1651.046 gms remaining jewellery is found to be duly explained and justified from the sources of the assessee who is a public servant. It is unreasonable to expect an explanation to the precision with so many family members being given the benefit of their respective holdings

Gobichettipalayam Public Servants Coop Thrift & Credit Society Limited, Erode vs. ITO Ward 2(1), Erode

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

ITA 3412/CHNY/2024[2018-19]Status: DisposedITAT Chennai04 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. S. Bhupendran, AdvocateFor Respondent: Ms. Gouthami Manivasagam
Section 139(1)Section 80ASection 80P

तारीख /Date of Pronouncement 04.06.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Public Servants Co-op. Thrift & Credit Society Ltd., against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT ... Delhi, dated 27.08.2024 for the Assessment Year (hereinafter referred to as "AY”) 2018-19. M/s. Gobichettipalayam Public Servants Co-op. Thrift & Credit Society Ltd. :: 2 :: 2. At the outset, the Ld. Counsel for the assessee submitted that there is a delay of ‘61’ days in filing of this appeal

Jugal Chandra Saikia, Guwahati vs. Income Tax Officer, Ward-1(3), Guwahati

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 259/GTY/2018[1993-94]Status: DisposedITAT Guwahati27 Jan 2025AY 1993-94

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

deliver Rs. 21,00,177/- and thereby cheated the said government, (7) fraudulently and dishonestly used forged documents as genuine and (8) as public servants committed criminal misconduct by abusing their position and power and obtained for themselves and for others pecuniary advantage to the tune of Rs.21 ... appeal, that the entire assessment proceeding had been commenced on the presumption based on assumptions that illegal pecuniary advantage, if any, gained by a public servant from the state exchequer was 'Income' assessable under the Income Tax Act, 1961. This is patently untenable, because, such amount is diverted at source

Jugal Chandra Saikia, Guwahati vs. Income Tax Officer, Ward-1(3), Guwahati

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 258/GTY/2018[1992-93]Status: DisposedITAT Guwahati27 Jan 2025AY 1992-93

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

deliver Rs. 21,00,177/- and thereby cheated the said government, (7) fraudulently and dishonestly used forged documents as genuine and (8) as public servants committed criminal misconduct by abusing their position and power and obtained for themselves and for others pecuniary advantage to the tune of Rs.21 ... appeal, that the entire assessment proceeding had been commenced on the presumption based on assumptions that illegal pecuniary advantage, if any, gained by a public servant from the state exchequer was 'Income' assessable under the Income Tax Act, 1961. This is patently untenable, because, such amount is diverted at source

Assistant Commissioner of Income Tax, Chennai vs. Nallammal Deivasigamani Venkatachalam, Erode

In the result, both the appeals of the revenue are dismissed

ITA 1292/CHNY/2023[2017-18]Status: DisposedITAT Chennai22 Jan 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./It No.1291/Chny/2023, निर्ाारण वर्ा /Assessment Years: 2016-17 आयकर अपील सं./It No.1292/Chny/2023, निर्ाारण वर्ा /Assessment Years: 2017-18 Nallammal Deivasigamani Asst.Commissioner Of Income Tax, Venkatachalam, Central Circle-2(2) No.68/5, Thoppupalayam, Perundurai, Chennai. Erode, Tamil Nadu-638052 [Pan: Adnpv7602B]

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Shri Nilay Baran Som, CIT
Section 132Section 250

KGAR / MPKSSR / B&D / S-1 to S-3 which alluded towards payments of amounts of monies to public servants. The Ld. AO in para 3.1 of his order for AY-2016-17 has given a tabular chart showing payments of monies allegedly to Shri N.D.Venkatachalam i.e. the assessee ... present assessee. The entire addition based upon incriminating documents and the statement of Shri Sreenivasulu rests upon argument that the assessee as a public servant had obtained certain amount of monies from the M/s.SRS Mining. The GOMs of government of Tamilnadu discussed supra clearly show that the assessee

Assistant Commissioner of Income Tax, Chennai vs. Nallammal Deivasigamani Venkatachalam, Erode

In the result, both the appeals of the revenue are dismissed

ITA 1291/CHNY/2023[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./It No.1291/Chny/2023, निर्ाारण वर्ा /Assessment Years: 2016-17 आयकर अपील सं./It No.1292/Chny/2023, निर्ाारण वर्ा /Assessment Years: 2017-18 Nallammal Deivasigamani Asst.Commissioner Of Income Tax, Venkatachalam, Central Circle-2(2) No.68/5, Thoppupalayam, Perundurai, Chennai. Erode, Tamil Nadu-638052 [Pan: Adnpv7602B]

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Shri Nilay Baran Som, CIT
Section 132Section 250

KGAR / MPKSSR / B&D / S-1 to S-3 which alluded towards payments of amounts of monies to public servants. The Ld. AO in para 3.1 of his order for AY-2016-17 has given a tabular chart showing payments of monies allegedly to Shri N.D.Venkatachalam i.e. the assessee ... present assessee. The entire addition based upon incriminating documents and the statement of Shri Sreenivasulu rests upon argument that the assessee as a public servant had obtained certain amount of monies from the M/s.SRS Mining. The GOMs of government of Tamilnadu discussed supra clearly show that the assessee

Mili Marketing Pvt Ltd., New Delhi vs. ITO, Ward-16(4), New Delhi

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

ITA 2319/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Dec 2024AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2016-17] M/S. Mili Marketing Pvt.Ltd., Vs Ito, H-108, Connaught Circus, Ward-16(4), New Delhi-110001. New Delhi. Pan-Aabcm7097H Appellant Respondent Appellant By Shri Ved Jain, Adv & Shri Aman Garg, Ca Respondent By Ms. Smita Singh, Sr.Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 12.12.2024

Section 133(6)Section 143(3)Section 68

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