Wp/25310/1999 Of The Chief Commissioner Of Incometax v. Central Administrative Tribunal
High Court
31 Jul 2008 In favour of: Assessee
Forum / Bench
High Court · taphc
Parties
Wp/25310/1999 Of The Chief Commissioner Of Incometax v. Central Administrative Tribunal
Date of order
31 Jul 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Wp/25310/1999 Of The Chief Commissioner Of Incometax v. Central Administrative Tribunal, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD(Special Original Jurisdiction)
THURSDAY, THE THIRTY FIRST DAY OF JULYTWO THOUSAND AND EIGHT
PRESENT
THE HON'BLE MR JUSTICE GHULAM MOHAMMEDand THE HON'BLE MR JUSTICE C.V.RAMULU
W.P.Nos.25021, 25310, 25311, 25312, 25313 & 25314 of1999
W.P.No.25021 of 1999
Between:
1 The Chief Commissioner of Incometax Andhra Pradesh,
8th floor, Aayakar Bhavan, Basheerbagh, Hyderabad.
2 Union of India Rep. by its Secretary Central Board of Direct Taxes North Block, New Delhi. Central Board of Direct Taxes North Block, New Delhi.
PETITIONERS
AND
1 Central Administrative Tribunal Rep. by its Registrar. Hyderabad Bench, Hyderabad. Hyderabad Bench, Hyderabad.
2 M. Venkateswara Rao S/o. Late M. Venkata Ramana O/o Addl. CIT., (Audit) Aayakar Bhavan, Basheerbagh, Hyderabad. O/o Addl. CIT., (Audit) Aayakar Bhavan, Basheerbagh, Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to to issue Writ ofCertiorari or any other appropriate writ or order or directionquash the orders dt. 27.09.1999 in C.P.No. 59/99 in O.A.No.576/98 passed by the Central Administrative Tribunal,Hyderabad Bench, at Hyderabad.
Counsel for the Petitioners : MR.S.R.ASHOK
Counsel for Respondent No.2: G.V.R.S.VARA PRASADARAO
W.P.No.25310 of 1999
1 The Chief Commissioner of Incometax, Andhra Pradesh,
8th Floor , Aayakar Bhavan, Basheerbagh , Hyderabad.2 Union Of India, Rep. by its Secretary, Central Board of Direct Taxes, North Block , New Delhi.2 Union Of India, Rep. by its Secretary, Central Board of Direct Taxes, North Block , New Delhi.
PETITIONERS
AND
1 Central Administrative Tribunal, Rep. by its Registrar,
Hyderabad Bench at Hyderabad.
2 Sri.Eshwaraiah, S/o.C.China Sangappa,
O/o.The Addl.C.I.I.(Audit), Aayakar Bhavan , Basheerbagh, Hyderabad. Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to May be pleased to issuea writ of Certiorari or any other appropriate writ or order ordirection to quash the orders Dt: 27-09-99 in C.P.No.69/99 inO.A.742/98 passed by the Central Administrative Tribunal ,Hyderabad Bench at Hyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.: MR.B.G.RAVINDER REDDY
W.P.No.25311 of 1999
Between:
1 The Chief Commissioner of Incomtax,
A.P. , 8th Floor , Aayakar Bhavan, Basheerbagh ,Hyderabad.
2 Union Of india, Rep. by its Secretary,
Central Board Of Direct Taxes, North Block , New Delhi.
PETITIONERS
AND
1 Central Administrative Tribunal, Rep. by its Registrar,
Hyderabad Bench at Hyderabad.
2 Sri.C.Eshwaraiah, S/o.C.Chinna Sangappa,
O/o.The Addl.C.I.T.(Audit), Ayakar Bhavan , Basheerbagh, Hyderabad. Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to May be pleased to issuea writ of Certiorari or any other appropriate writ or order ordirection to quash the order Dt: 24-12-1998 in O.A.No.742/98passed by the Central Administrative Tribunal , Hyderabd Benchat Hyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.: MR.B.G.RAVINDER REDDY
W.P.No. 25312 of 1999
Between:
1 The Chief Commissioner of Incometax, Andhra Pradesh,
8th Floor , Aayakar Bhavan, Basheerbagh , Hyderabad.
2 Union Of India, Rep. by its Secretary,
Central Board Of Direct Taxes, North Block , New Delhi.
PETITIONERS
AND
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to May be pleased to issuea writ of Certiorari or any other appropriate writ or order ordirection to quash the order Dt: 24-12-1998 in O.A.No.742/98passed by the Central Administrative Tribunal , Hyderabd Benchat Hyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.: MR.B.G.RAVINDER REDDY
W.P.No. 25312 of 1999
Between:
1 The Chief Commissioner of Incometax, Andhra Pradesh,
8th Floor , Aayakar Bhavan, Basheerbagh , Hyderabad.
2 Union Of India, Rep. by its Secretary,
Central Board Of Direct Taxes, North Block , New Delhi.
PETITIONERS
AND
1 Central Administrative Tribunal, Rep. by its Registrar, Hyderabad Bench at Hyderabad. Hyderabad Bench at Hyderabad.
2 M.Venkateswara Rao, S/o.Late M.Venkata Ramana, O/o.Addl.C.I.T., (Audit), Aayakar Bhavan , Basheerbagh, Hyderabad. O/o.Addl.C.I.T., (Audit), Aayakar Bhavan , Basheerbagh, Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to May be pleased to issueWrit of Certiorari or any other appropriate writ or order ordirection quash the orders Dt: 22-12-1998 in O.A.No.576/98passed by the central Administrative Tribunal , HyderabadBench , at Hyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.: MR.G.V.R.S.VARAPRASAD
W.P.No. 25313 of 1999
Between:
1 The Chief Commissioner of Incometax , Andhra Pradesh,
8th Floor , Aayakar Bhavan Basheerbagh , Hyderabad.
2 Union Of India, Rep by its Secretary,
Central Board of Direct Taxes, North Block , New Delhi.PETITIONERSPETITIONERS
AND
1 Central Administrative Tribunal, Rep by its Registrar,
Hyderabad Bench , Hyderabad.
2 Smt. D.Jagadamba, W/o.D.Narsimha Reddy,
I.T.Office , Circle-1 Basheerbagh , Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to May be pleased to issue
a Writ of Certiorari or any other appropriate writ or order ordirection to quash the orders Dt: 27-09-1999 in C.P.No.61/99 inO.A.No.615/98 passed by the Central Administrative Tribunal ,Hyderabad Bench at Hyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.: MR.B.G.RAVINDER REDDY
W.P.No. 25314 of 1999
Between:
1 The Chief Commissioner of Income Tax A.P.,
8th Floor , Aayakar Bhavan, Basheerbagh , Hyderabad.2 Union of India, Rep by its Secretary, Central Board of Direct Taxes, North Block , New Delhi.PETITIONERS
AND
1 Central Administrative Tribunal, Rep by its Registrar, Hyderabad Bench at Hyderabad. Hyderabad Bench at Hyderabad.
2 Smt.D.Jagadamba, W/o.D.Narsimha Reddy,
I.T.Office , Circle-1, Aayakar Bhavan, Basheer Bagh , Hyderabad. Basheer Bagh , Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to to issue Writ ofCertiorari or any other appropriate writ or order or direction toquash the order dt: 15-12-1998 in O.A.No.615/98 passed by theCentral Administrative Tribunal , Hyderabad Bench , atHyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.2:
The Court made the following :
THE HON'BLE SRI JUSTICE GHULAM MOHAMMEDand THE HON'BLE SRI JUSTICE C.V.RAMULU
W.P.Nos.25021, 25310, 25311, 25312, 25313 &25314 of 1999
W.P.No.25021 of 1999
.....RESPONDENTS
Petition under Article 226 of the constitution of Indiapraying that in the circumstances stated in the Affidavit filedherein the High Court will be pleased to to issue Writ ofCertiorari or any other appropriate writ or order or direction toquash the order dt: 15-12-1998 in O.A.No.615/98 passed by theCentral Administrative Tribunal , Hyderabad Bench , atHyderabad.
Counsel for the Petitioner:MR.S.R.ASHOK
Counsel for the Respondent No.2:
The Court made the following :
THE HON'BLE SRI JUSTICE GHULAM MOHAMMEDand THE HON'BLE SRI JUSTICE C.V.RAMULU
W.P.Nos.25021, 25310, 25311, 25312, 25313 &25314 of 1999
W.P.No.25021 of 1999
This writ petition is filed seeking to quash the ordersmade in Contempt Petition No.59 of 1999 in O.A.No.576 of 1998dated 27.9.199 on the file of the Central AdministrativeTribunal, Hyderabad Bench, Hyderabad.
The unofficial respondent is the applicant in the O.A. Hefiled the above contempt case complaining non-implementationof the judgment passed in O.A.No.576 of 1998 dated22.12.1998. The operative portion of the said judgment readsas under:
“Considering the facts revealed in this case, it wouldbe necessary to direct the respondents to convene aReview DPC expeditiously in order to consider the case ofthe applicant as per rules. If the applicant is found fit forpromotion by the DPC, necessary consequential actionshould be taken within one month, thereafter.
All action in this regard may be completed in 90 daysfrom the date of receipt of a copy of this order”.
The Tribunal, after considering the rival contentions,closed the Contempt Petition with the following direction:
“The DPC should review the cases of all theapplicants in all the OAs and pass a suitable order regardingtheir fitness or otherwise for promotion to the higher gradeon the basis of their performance reports which wasconsidered in the case of similarly placed candidates in thatselection without considering the service eligibility condition.Time for compliance is two months from the date of receiptof a copy of this order.
With the above direction, the CP is closed”.
Now, it is represented by the learned Senior CounselMr.S.R.Ashok appearing for petitioners that the respondent-applicant had already been promoted and retired from service.
This fact is not disputed by the learned counsel appearing forrespondent-applicant.
In the circumstances, the cause in the writ petition does notsurvive for further adjudication and it has become infructuous.
W.P.Nos.25310, 25311, 25312, 25313 & 25314 of 1999
In view of the above, all the writ petitions are dismissed. However, the issues that remain to be decided are left open forconsideration and adjudication. No order as to costs.
____________________
GHULAM MOHAMMED, J
Date: 31.7.2008DA
_____________ C.V.RAMULU, J
THE HON'BLE SRI JUSTICE GHULAM MOHAMMEDand THE HON'BLE SRI JUSTICE C.V.RAMULU
W.P.Nos.25021, 25310, 25311, 25312, 25313 &25314 of 1999
(Order of the Bench delivered byHon’ble Sri Justice Ghulam Mohammed)
31.7.2008
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