Wp/25202/2009 Of Chief Commissioner Of Income Tax v. M. Satya Harnath And 7 Ors

HIGH COURT FOR AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE NINTH TWO THOUSAND AND PRESENT THE HONOURABLE SRt AND THE HONOURABLE WRIT PETITION NOS :25202 [0F ][2009] W.P.No.25202 of 2009 Between: Chief Commissioner [of lncome Tax, (CCA)-|, ][A.P', ][Hyderabad'] ,.,..PETITIONER AND 1. M. Satya Harnath, [S/o. Late ][M. ][Siddaiah, ] [TAX INSPECTOR' ][O/o']l.T. Towers, A.C. Guards, [Masab ][Tank, Hyderabad']l.T. Towers, A.C. Guards, [Masab ][Tank, Hyderabad'] 2. A.P.Vijay Chander, [S/o. A.H. Prabhakar ][Rao, lNCOtrilE ] [INSPECTOR']O/o. Ringe-1 1,1.T. [Towers, Hyderabad.]O/o. Ringe-1 1,1.T. [Towers, Hyderabad.] 3. - R.V. Vinod Kumar, [S/o. ][R.A. ][Vinay Bhushanam, INCOME TAX INSPECTOR']oi;. nrsiu, rr,r"r,oi rrlanzii, t.r. Gtiest House, Road No'12, Banjara hills'Hyderabad.oi;. nrsiu, rr,r"r,oi rrlanzii, t.r. Gtiest House, Road No'12, Banjara hills'Hyderabad. 4. ' D. Satva Swaroop, S/o. D. [Prasada Rao, ] [TAX INSPECTOR' ][Fl/o']ccri-t1 sG riooii betock, l.T. Towers, A.C. Guards, Hvderabad'ccri-t1 sG riooii betock, l.T. Towers, A.C. Guards, Hvderabad' 5.Y.R.ShivKumar,S/o.Y.RamaSwamy,INCOMETAXINSPECTOR'O/o'Dy'CIT (Central), TiruaPthi.CIT (Central), TiruaPthi. ....RESPONDENTS/APPLICANTS 6. Department of [Personnel ][and ][Training, JS (Admn) North Block' New Delhi'] 7. ' Shri Ch. Meenendra, [S/o. Late Ch. Lakshminarayana ][Sham' ][lncome ][Tax]i;$".b;; 07".-crriei commissioner of lncome Tax-|, Hyderabadi;$".b;; 07".-crriei commissioner of lncome Tax-|, Hyderabad 8. Shri Pavan Kumar [Gotapati, ][S/o.L'ate ][GVSR Murthy, lncome Tax lnspector']- 07;. Cniei Commissiondr of lncome Tax-|, Hyderabad'- 07;. Cniei Commissiondr of lncome Tax-|, Hyderabad' 9. - Adoitionri bommissionei Shri G. Raghava [Prasad, ]of lncome [S/o. ][VenaKeshwarlu, lncome ]Tax-|, Range-I, Hyderabad'[Tax lnspector' ][O/o'] (Respondents 6 to I not necessary party in the writ petition) .....RESPONDENTS Petition Under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue any writ or order or direction more particularly in the nature ofWRIT OF CERTIORARI to calt for the records in OA No. 60712008 dt. 1B-09_2009, on the file of central Administrative Tribunal, Hyderabad Bench as iltegaland consequently set aside the same. |.A.NO:1 OF 2009 [(WP]MP. NO:32834 OF 2009 Petition under Section ['151 ]cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleasedsuspend the impugned orders of the Tribunal in oA No. 607/2008 dt. 18-09-2009,on the file of central Administrative Tribunal, Hyderabad Bench pending disposalof the case in the interest of justice. l.A.NO:1 OF 2010 (WVMP. NO:2 191 0F 2010) Befuieen 1[v! [S_atya ][Harnath, S/o. ][Late_ ][M. ][Siddaiah, ] [INSPECTOR, ]O/o.l.T. Towers, A.C. Guards, Masab Tank, Hyderabad.l.T. Towers, A.C. Guards, Masab Tank, Hyderabad. 2A.P. yijay Chander, S/o. A.H_.Prabhakar Rao, INCOME TAX tNSPECTOR,O/o. Range-1 1, l.T. Towers, Hyderabad.O/o. Range-1 1, l.T. Towers, Hyderabad. 3f .V !.i19! [t<.umar, ][S/o. ][R.A._Vi1ay ][Bhushanam, ] TAX INSPECTOR,O/o.. MSTU, Mehdi Manzit, t.T. Gu'est House, Road No.r Z, einliii ntrfs,Hyderabad.O/o.. MSTU, Mehdi Manzit, t.T. Gu'est House, Road No.r Z, einliii ntrfs,Hyderabad. 4Pr_SalVq9*_qroop, [S/o. D. ][Pra:ada ][Rao, ] [|NSPECTOR, ]Ft/o.CCIT-|, [gth ]Floor, DBlock, l.T. Towers, A.C. Guards, Hyderabad.Pr_SalVq9*_qroop, [S/o. D. ][Pra:ada ][Rao, ] [|NSPECTOR, ]Ft/o.CCIT-|, [gth ]Floor, DBlock, l.T. Towers, A.C. Guards, Hyderabad. 5!,!..!hiv [Kumar, ][S/o ][Y. Rama Swamy, ] [TAX tNSPECTOR, ]O/o. Dy.CIT (Central), Tiruapthi.CIT (Central), Tiruapthi. 2A.P. yijay Chander, S/o. A.H_.Prabhakar Rao, INCOME TAX tNSPECTOR,O/o. Range-1 1, l.T. Towers, Hyderabad.O/o. Range-1 1, l.T. Towers, Hyderabad. 3f .V !.i19! [t<.umar, ][S/o. ][R.A._Vi1ay ][Bhushanam, ] TAX INSPECTOR,O/o.. MSTU, Mehdi Manzit, t.T. Gu'est House, Road No.r Z, einliii ntrfs,Hyderabad.O/o.. MSTU, Mehdi Manzit, t.T. Gu'est House, Road No.r Z, einliii ntrfs,Hyderabad. 4Pr_SalVq9*_qroop, [S/o. D. ][Pra:ada ][Rao, ] [|NSPECTOR, ]Ft/o.CCIT-|, [gth ]Floor, DBlock, l.T. Towers, A.C. Guards, Hyderabad.Pr_SalVq9*_qroop, [S/o. D. ][Pra:ada ][Rao, ] [|NSPECTOR, ]Ft/o.CCIT-|, [gth ]Floor, DBlock, l.T. Towers, A.C. Guards, Hyderabad. 5!,!..!hiv [Kumar, ][S/o ][Y. Rama Swamy, ] [TAX tNSPECTOR, ]O/o. Dy.CIT (Central), Tiruapthi.CIT (Central), Tiruapthi. ....PETITIONERS/RESPONDENS Nos.l to 5 ANO 1The Chief Commissioner oflncome Tax, (CCA)-1, Aayakar Bhavan,Basheerbagh, Hyderabad.Basheerbagh, Hyderabad. '-.ri::- l. ....RESPONDENT/PETITIONER 2. Department [of Personnel ][and ][Training, JS (Admn) North ][Block' ][Nelw ][Delhi'] 3. " Ch. Meenendra, [S/o. Late Ch. Lakshminarayana ][Sham' lncomeTax]i;;ffi;;,bl,o. bni"t commissioner of lncome Tax-|, Hvderabad'i;;ffi;;,bl,o. bni"t commissioner of lncome Tax-|, Hvderabad' 4. " Pavan Kumar [Gotapati, S/o.Late GVSR Murthy, lncome Tax ][lnspector' ][O/o']Cniei Commissioner [of lncome ][Tax-|, ][Hyderabad']Cniei Commissioner [of lncome ][Tax-|, ][Hyderabad'] 5. " G. Raghava [Prasad, S/o. Venakteshwarlu' lncome Tax ][lnspector' ][O/o']nOOitidnar Commissioner [of lncome ][Tax-|, ][Range-|, Hyderabad']nOOitidnar Commissioner [of lncome ][Tax-|, ][Range-|, Hyderabad'] .....RESPONDENTS/RESPONDENTS PetitionunderSectionl5lcPCprayingthatinthecircumstancesstatedin the affidavit [filed ][in ][support ][of ][the ][petition, ][the ][High Court ][may ][be pleased ][to]vacate the interim [direction ][dated ][2Ot11t}g ][passed in ] [No' ][32834 of ][2009]in WP No. 25202 [o't ][2009.] Counsel for the [Petitioner ][: SRI ][B.NARASIMHA SARMA' ] SRI GADI PRAVEEN [KUMAR, DEPUTY SOLICITOR GENERAL ] Counsel forthe [Respondent ][Nos.1 ][to ][5 ][: ] [J'SUDHEER] -Counsel for the [Respondent ][Nos.6 ][to ][9 ][: ] w.P.NO:252O3 [2009] Between: 1. Union of lndia,, [Rep by the ][Secre1ary, ][Gqrt' ][of ][lndia' ][Ministry ][of ][Finance']-' 6ijbt.irinJr-.,nije, centiaiboiro-oi -oirbct Taxes, North Block, New Dellhi '1 10 001 .' 6ijbt.irinJr-.,nije, centiaiboiro-oi -oirbct Taxes, North Block, New Dellhi '1 10 001 . 2.TheChairman,CentralBoardofDirectTaxes,Governmentoflndia'Minitryof- ii;;d D;p"hr"nt ot [Revenue, North Block, New ][Dellhi]- ii;;d D;p"hr"nt ot [Revenue, North Block, New ][Dellhi] 3. chief commissioner [of ][lncome ][Tax ][(ccA), ][Ayyakar Bhavan, ][Basheerbag.h,]" Hvilrluiti, pt"ijenttv in t'r rowers' A C' Guards'il#;bd;"e-r.h6"inisii, Hyderabad." Hvilrluiti, pt"ijenttv in t'r rowers' A C' Guards'il#;bd;"e-r.h6"inisii, Hyderabad. ...,.PETITIONERS AND 1. K. Raiasekhar, [S/o. ][Late ][K. ][Amruthaiah, ][lnsp-ector ][of ][lncome ][Tax' ][O/o ][The]' iilffi Orrsi' C"niot Reuenue Buildinss' Kannavarirhota'T;tjin;; ' iilffi Orrsi' C"niot Reuenue Buildinss' Kannavarirhota'T;tjin;; Guntur, A.P. S.S. Ramakrishna, [S/o. ][S. ][Gopalakrishna, lncome ][Tax ][lnspector' ][O/o' ][lncome]iax Officer, Ward [- ][1 ][(2) ][K.T. ][Road' Tirupathi']iax Officer, Ward [- ][1 ][(2) ][K.T. ][Road' Tirupathi'] 2 3. P Anjaneyulu, S/o. Late Satyanarayana, lncome Tax lnspector, DeoutvDirector of tncome Tax (tnv), Rajkafri;rtomplex, ird'ir,iJi"Lrlrjp5l.il, nr"inRoad, Guntur.Director of tncome Tax (tnv), Rajkafri;rtomplex, ird'ir,iJi"Lrlrjp5l.il, nr"inRoad, Guntur. 'iliHST#'3n'#;,\fi [,,.,J_,y',^y33liltrEXJtgT.:Iffi ]lilRi";i?L3i.i,llililRi";i?L3i.i,lli ...,.PETITIONERS AND 1. K. Raiasekhar, [S/o. ][Late ][K. ][Amruthaiah, ][lnsp-ector ][of ][lncome ][Tax' ][O/o ][The]' iilffi Orrsi' C"niot Reuenue Buildinss' Kannavarirhota'T;tjin;; ' iilffi Orrsi' C"niot Reuenue Buildinss' Kannavarirhota'T;tjin;; Guntur, A.P. S.S. Ramakrishna, [S/o. ][S. ][Gopalakrishna, lncome ][Tax ][lnspector' ][O/o' ][lncome]iax Officer, Ward [- ][1 ][(2) ][K.T. ][Road' Tirupathi']iax Officer, Ward [- ][1 ][(2) ][K.T. ][Road' Tirupathi'] 2 3. P Anjaneyulu, S/o. Late Satyanarayana, lncome Tax lnspector, DeoutvDirector of tncome Tax (tnv), Rajkafri;rtomplex, ird'ir,iJi"Lrlrjp5l.il, nr"inRoad, Guntur.Director of tncome Tax (tnv), Rajkafri;rtomplex, ird'ir,iJi"Lrlrjp5l.il, nr"inRoad, Guntur. 'iliHST#'3n'#;,\fi [,,.,J_,y',^y33liltrEXJtgT.:Iffi ]lilRi";i?L3i.i,llililRi";i?L3i.i,lli 5. Sri V. Abbulu, lncome Tax Officer, Ward 12 (2),, Olo. Addl. Commissioner oflncome Tax, Ranga 10, lT Towers, At. crji,il, nyoerauia. [-]lncome Tax, Ranga 10, lT Towers, At. crji,il, nyoerauia. [-] 6. C. Jayashankar, Tax.Recorrery Officer, Range 1O, O/o. Addl. Commissioner O/o. Addl. Commissioner Addl. Commissioner [[.t ]]1O, O/o. Addl. Commissioner O/o. Addl. Commissioner Addl. Commissioner [[- ][- ][" ][" --'-, ]][[- ][" ][" --'-, ]][[" ][" --'-, ]][[" --'-, ]]'vrofC. Jayashankar, Tax.Recorrery Officer, Range 1O, O/o. Addl. Commissioner O/o. Addl. Commissioner Addl. Commissioner [[.t ]]1O, O/o. Addl. Commissioner O/o. Addl. Commissioner Addl. Commissioner [[- ][- ][" ][" --'-, ]][[- ][" ][" --'-, ]][[" ][" --'-, ]][[" --'-, ]]'vrof C. Jayashankar, Tax.Recorrery Officer, Range 1O, O/o. Addl. Commissioner O/o. Addl. Commissioner Addl. Commissioner lncome Tax, Range [[.t ]]0 lT Towers, A.C. Cr.iJ., ftyoeraOiO. [[- ][- ][" ][" --'-, ]][[- ][" ][" --'-, ]][[" ][" --'-, ]][[" --'-, ]]'vrlncome Tax, Range [[.t ]]0 lT Towers, A.C. Cr.iJ., ftyoeraOiO. [[- ][- ][" ][" --'-, ]][[- ][" ][" --'-, ]][[" ][" --'-, ]][[" --'-, ]]'vr .....RESPONDENTS Petition Under Articte 226 of the constitution of rndia praying that in thecircumstances stated in the affidavit fired therewith, the High court may bepleased to issue any writ or order or direction more particurarry in the nature ofwrit of certiorari to cail for the records in oA No. 62812008 dt. .r8-9-2009 on thefile of centrar Administrative Tribunar, Hyderabad. Bench as iilegar andconsequently set aside the same. l.A.NO:1 oF 2009(WPMP. NO: 32835 OF 2009) Petition under section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preasedsuspend the'impugned orders of the Tribunar in oA No. 628t2008 dt. 1B-g-200gon the file of centrat Administrative Tribunar, Hyderabad Bench pending disposarof the case in the interest of justice. t.A.NO: 1 0F 2010tWVMP. NO: 2196 oF 2010 Between 1K. Rajas_ekhar, S/o. Late K. Amruthaiah, Inspector of lncome Tax, O/o. TheAmruthaiah, Inspector of lncome Tax, O/o. Therncome Tax officers rros) cenirii Re;.;;;;d;;i;ds, KannavariThota,Guntur, A.P.Guntur, A.P. 2S.S. Ramakrishna. S/o. S ''"Gopalakrishna, lncome Tax lnspector, O/o. lncomeGopalakrishna, lncome Tax lnspector, O/o. lncomerax officer, ward - 1 (2) K.r. R;;d;iiil;;ii;;"'" JDirector P. Anjaneyulu, S/o. of Inco.ne Tax Late Satyanarayana-, . nv),' Rijk;i,; it*r;;;, it lncome Tax lnspector. Deputyrroor, Laxmipuram Ma inRoad, Guntur.Road, Guntur.4T. Anjaneyulu, S/o. Late T Virupakshappa, lncome Tax lnspector, O/o. TheVirupakshappa, lncome Tax lnspector, O/o. Thelncome Tax officer, Ward -1, NAr Ri6b;; b"t"a;;i, h?oni, Kumoot Districr. .....PETITIONERS/RESPONDENT NOS.I TO 4NOS.I TO 4 AND 1. Union of lndia, Rep by [the ][Secretary, ][Govt. ][of ][lndia, ][Ministry ][of ][Finance,]Dept.of Revenue, Cen[ral Board [of ][Direct ][Taxes, ][North Block, ][New ][Delhi ][-]110 001 .Dept.of Revenue, Cen[ral Board [of ][Direct ][Taxes, ][North Block, ][New ][Delhi ][-]110 001 . JDirector P. Anjaneyulu, S/o. of Inco.ne Tax Late Satyanarayana-, . nv),' Rijk;i,; it*r;;;, it lncome Tax lnspector. Deputyrroor, Laxmipuram Ma inRoad, Guntur.Road, Guntur.4T. Anjaneyulu, S/o. Late T Virupakshappa, lncome Tax lnspector, O/o. TheVirupakshappa, lncome Tax lnspector, O/o. Thelncome Tax officer, Ward -1, NAr Ri6b;; b"t"a;;i, h?oni, Kumoot Districr. .....PETITIONERS/RESPONDENT NOS.I TO 4NOS.I TO 4 AND 1. Union of lndia, Rep by [the ][Secretary, ][Govt. ][of ][lndia, ][Ministry ][of ][Finance,]Dept.of Revenue, Cen[ral Board [of ][Direct ][Taxes, ][North Block, ][New ][Delhi ][-]110 001 .Dept.of Revenue, Cen[ral Board [of ][Direct ][Taxes, ][North Block, ][New ][Delhi ][-]110 001 . 2. The Chairman, Central [Board ][of ][Direct ][Taxes, ][Government ][of ][lndia, ][Ministry]of Finance, Department [of Revenue, North Block, New ][Dellhi.]of Finance, Department [of Revenue, North Block, New ][Dellhi.] 3. - Chief Commissioner [of ][lncome Tax (CCA),, Ayyakar Bhavan, ][Basheerbag.h, ][']Hyderabad, Basheerbagh, Hyderabarl, Presently in l.T Towers, A C' Guards'Hyderabad.Hyderabad, Basheerbagh, Hyderabarl, Presently in l.T Towers, A C' Guards'Hyderabad. .....RESPONDENTS/PETITIONERS [NOS.1 TO ][3] 4. V. Abbulu, lncome [Tax ][Officer, ][Ward ][12 ][(2),, Olo. Addl. Commissioner ][of]lncome Tax, Ranga 10, lT Towers, [A.C. Guards, ][Hyderabad.]lncome Tax, Ranga 10, lT Towers, [A.C. Guards, ][Hyderabad.] 5. C. Javashankar, Tax [Recovery ][Officer' ][Range ][10, ][Oio. ][Addl' ][Commissioner ][of]lncome Tax, Range 10 lT [Towers, A.C. Guards, ][Hyderabad.]lncome Tax, Range 10 lT [Towers, A.C. Guards, ][Hyderabad.] 6. D. Venkateswara [Rao, Occ ][: ][lncome Tax Officer, Ward-6(1) O/o.The]Additional Commissioner of [lncome Tax, Range-6' Visakhapatnam']Additional Commissioner of [lncome Tax, Range-6' Visakhapatnam'] 7. K.Hari Prasada Rao, [Occ ][: ][lncome ][Tax ][Officer, Ward-1(4), O/o'The Additional]Commissioner of lncome [Tax, ][Range-'1, ][Visakhapatnam.]Commissioner of lncome [Tax, ][Range-'1, ][Visakhapatnam.] 8. - Sri D.V.Subrahmanyam, Oic : lncome Tax Officer, [S/o.Late D.Ramachandra ]Ward-1 4(2), Olo. Additional Commissioner [Murthy, ][aged ][36 ][years,]oflncome Tax, Range-14, lT [Towers, ][A.C. ][Guards, Visakhapatnam.]lncome Tax, Range-14, lT [Towers, ][A.C. ][Guards, Visakhapatnam.] 9. H.Vasudeva [Rao, S/o.Suryanarayana Murthy, aged ][54 yeArs, ][Occ.: lncome]Tax lnspector, O/b.The [C6mmissioner ][of ][lncome ][Tax-V' ][6"' Floor, ][lT ][Towers,]AC Guards, Hyderabad.Tax lnspector, O/b.The [C6mmissioner ][of ][lncome ][Tax-V' ][6"' Floor, ][lT ][Towers,]AC Guards, Hyderabad. 10. P.V.Subrahmanyam, [S/o.Late P.Prasad Rao, ][aged-S0 ][years.Occ.: ]F"o.'gTax lnsoector. d/o.The Additional [Commissioner of lncome Tax-V, Central]Range,'7th Floor, Aayakar [Bhavan, Basheerbagh, Hyderabad']Tax lnsoector. d/o.The Additional [Commissioner of lncome Tax-V, Central]Range,'7th Floor, Aayakar [Bhavan, Basheerbagh, Hyderabad'] 1 1 . M.A.Shariff, Sio.Late [Md. ][Abdulla Shariff, aged ][58 ][years, Occ : ][lncome. ][Tax]insoector. Olo.tf,e Additional Commissionei [of lncome Tax, Range-XV' ] Blo'ck, 4th Floor, lT Towers, [A.C. Guards, Hyderabad.]insoector. Olo.tf,e Additional Commissionei [of lncome Tax, Range-XV' ] Blo'ck, 4th Floor, lT Towers, [A.C. Guards, Hyderabad.] 12. P.Subrahmanyeswara [Rao, ][S/o. ][P.Mallikarjuna Rao, ][aged-58 ][y9f,E ][Occ,;]lncome Tax lnispector, Oio.The [Commissioner of lncome Tax, ][9'" ][l-loor, ][ll]Towers, AC Guards, [HYderabad.]lncome Tax lnispector, Oio.The [Commissioner of lncome Tax, ][9'" ][l-loor, ][ll]Towers, AC Guards, [HYderabad.] 13. - Ch.Meenendra, tnspector, O/o.bhief [S/o.Late Ch.Lakshminarayana Sharma, lncome ]Commissioner of lncome Tax-|, Hyderabad'[Tax] 14. ' ' Pavan Kumar Gotapati, [S/o.Late GVSR Murthy' lncome Tax lnspector,]Olo.AOOitional Commissioner [of lncome Tax, Range-I, Hyderabad']Olo.AOOitional Commissioner [of lncome Tax, Range-I, Hyderabad'] 12. P.Subrahmanyeswara [Rao, ][S/o. ][P.Mallikarjuna Rao, ][aged-58 ][y9f,E ][Occ,;]lncome Tax lnispector, Oio.The [Commissioner of lncome Tax, ][9'" ][l-loor, ][ll]Towers, AC Guards, [HYderabad.]lncome Tax lnispector, Oio.The [Commissioner of lncome Tax, ][9'" ][l-loor, ][ll]Towers, AC Guards, [HYderabad.] 13. - Ch.Meenendra, tnspector, O/o.bhief [S/o.Late Ch.Lakshminarayana Sharma, lncome ]Commissioner of lncome Tax-|, Hyderabad'[Tax] 14. ' ' Pavan Kumar Gotapati, [S/o.Late GVSR Murthy' lncome Tax lnspector,]Olo.AOOitional Commissioner [of lncome Tax, Range-I, Hyderabad']Olo.AOOitional Commissioner [of lncome Tax, Range-I, Hyderabad'] 1 5. - G.Raghuvara Prasad, O/o.R"oditional Commissioner [S/o.Venkateswarlu, lncome ]of lncome Tax, Range-|, Hyderabad'[Tax ][lnspector, ]. .,, 16. The Secretary, Department of personnel and Training, North Block, NewDelhi.Delhi. (R 4 to R 1 5 are no necessary parties) ....RESPONDENTS/RESPONDENTS Petition Under Section 151 cpc praying that in the circumstances stated inthe affidavit fired in support of the petition, the High court may be preased tovacate the interim direction dated 2o-11-2oog passed in wpMp No. 32g35r200gin WP No. 252o3t2oog. Counsel for the [petitioner ]: SRt B.NARASIMHA SARMA, ADVOCATE FORSRI GADI PRAVEEN KUMAR, DEPUTY SOiiCiiO'C'bCr.rcNAL OF INDIA Counsel forthe Respondents : SRI J.SUDHEER The Court made the foilowing COMMON ORDER HON'BLE JUSTICE ANDHON'BLE SRI wNo2520 &203 COMMON [ORDER: ][(l'jer ][Hon'bk ][Si ][lattite ]'4bhiru [Kttnar ][Shadli)] Since the [issue ][involved ][in ][both the ][wtit ][petitions ][is] one and the same, [they ][are ][being ][heard together ][and]of [byway ][of ][this ][common ][order']disposed 2. Aggrieved [by ][the corlmon ][order ][dated ][18'09'2009] in O.ANos.6O7 [628 ][of ][2008 ][by the ][Gntral]passed Administrative [Tribunal, ][Hlderabad, ][(for ][short ]['the]Tribunal) [respectively, ][the ][present ][writ ][petitions ][have ][been]filed. 3. Ffuard [Sri ][B.Narasimha ][Sarna, ][leamed ][Ad&ional]Solicitor [General ][of ][India ][appearing ][for ][the petitionen ][and]Sri J.Sudheer, [learned ][couruel ][appearing ][for ][the ][cofltesting]respondents. 4. It is the case of the petitioners thar the contestingrespondents belong ro reserved carcgory ancl thcy haveavailed concession in respect of qualificatiorx in thedepartmental tests for promotion to the post of Income TaxOfficen. Their contention is that their cases should beconsidered against the un-reserved vacancies. $7hen thecases of the respondenB [.were ]not considered for promotionto the post of Income Tax Officen, they have approachedthe Tribunal byfiiing O.ANos.5OZ k 62g of2OOg. \)l4thoutappreciating anyof the conrenrions raised bythe peririoners,the Tribrural uide common order dated IL.O9.2OO9 allowedthe Ofu directing the petitioners ro constirute reviev,.DpCand place rhe names of the respondents before DpC forconsideration for promotion to the post of Income TaxOfficen and in the event of the DpC finding them iit forpromotion and recommends for appointment, thepetitioners shall promote them and provide appointments within a period of two [months ][from ][the ][date ][of ][receipt ][of]of the order. [Challenging ][the ][same, ][the ][present ][writ]copy petitions are filed. 5. \While admitting [the ][writ ][petitions ][on ][20.11.2009, ][this]Court suspended [the ][order ][passed ][bythe ][Tribunal.] within a period of two [months ][from ][the ][date ][of ][receipt ][of]of the order. [Challenging ][the ][same, ][the ][present ][writ]copy petitions are filed. 5. \While admitting [the ][writ ][petitions ][on ][20.11.2009, ][this]Court suspended [the ][order ][passed ][bythe ][Tribunal.] 6. Learned Additional [Advocate General ][appearing ][for]the petitioners [had ][contended that ][the ][issue ][involved ][in ][both]the writ petitions is [squarely ][covered ][by ][the ][order]dated 05.01.2023 [passed ][by this ][C-ourt ][in ][\X/.P.No.23967 ][of]2010, wherein it was [observed ][that the Tribunal ][has ][rightly]directed the petitioners [to ][examine ][the ][relevant record ][of ][all]the Scheduled C:ste [candidates ][in ][respect ][of ][panel, ][dated]03.05.2008 and find [out ][as ][to ][whether ][the ][Scheduled ][Caste]candidates, u'ho [were ][selected ][on ][their own ][merit ][and]accommodated [against ][the ][r-rr-reserved ][category ][have ][again]availed the relaxation [applicable ][to them ][at ][anypoint of ][time,]and if so, then [such ][Scheduled ][Gste ][candidates ][should ][be] adjusted only against Scheduled Gste category, bu notagairut un-rrserved caregoly. Therefore, similar order beagairut un-rrserved caregoly. Therefore, similar order bepassed in the present writ petitions also. 07. Leamed counsel appearing for the conresringrespondents had contended that during pendencyof the writpetitions, the contesting respondents have retire<J fromserwice and inter{ering with the order passed by rhe Tribunalmaynor be feasible at this point of time. 08. Flaving considered the rival submissions made by theleamed counsel on either side, this Court is of the view thatfollowing the order datedO5.O7.2023 passed bythis Court inW.P.No.23967 of 2OlO, both the writ petitions are Iiable tobe dismissed, more so, when the contesting respondentshave aiso reried from service. 09. Accordingly, the both the rMrit petitions are dismissed.The issue as to whether the resewed candidates who have \ availed concession/relaxation [can ][be ][corsidered ][against]un-reserved [vacancies ][is ][kept ][open. ][No ][costs']Miscellaneous Petitions, [tf ][arry, ][pending ][shall ][stand] closed. SD/[- ]A.V.S.PRASADASSTT REGISTRARSTION //TRUE To1one CC [to SRI GADI PRAVEEN KUMAR' (DEPUTY SOLICITOR GENERAL]2S: J [?13 [tHT3t ][Son'.ER1 ][Advocate ][roPU ][c]]3Two CD [CoPies]SA BSR HIGH COURT DATED:0911212024 COMMON ORDERWP.Nos.25202 AND 25203 of 2009 IIl [sIA]'('Ic)0 4 rii 212j* DISMISSING BOTH THE WRIT PETITIONSWITHOUT COSTS. 7nl-/ -