Decided on September 20,2017

Nai Pal Singh Appellant
UNION OF INDIA Respondents


R.M.BORDE, J. - (1.) The petitioner, an employee of Income Tax Department, is praying for issuance of writ of certiorari or any other writ, order or certiorari in the nature of writ of certiorari for quashing the order dared 16th July, 2015, passed by the Central Administrative, Mumbai in Original Application No.284 of 2014 along with Memorandum of Charge Sheet dated 14.03.2014; and is also claiming all consequential benefits. The petitioner is also objecting to the order passed by the Central Administrative Tribunal, Mumbai in identical matter bearing Original Application No.285 of 2014, decided on 16th July, 2015 along with Memorandum of Charge Sheet of the same date i.e. 14.03.2014; and is also praying for grant of all consequential benefits.
(2.) Petitioner belongs to 1983 batch of Indian Revenue Service and is currently holding the post of Commissioner of Income Tax. Between the years 1994 and 1996, petitioner was posted as Deputy Commissioner of Income Tax, Special Range 3 and Special Range 1, Nasik. He passed several assessment orders relating to assessment years 199293 and 199394. The CIT randomly selected 100 cases wherein orders were passed by the petitioner for regular inspection. The cases taken up by the Commissioner of Income Tax for regular inspection are different from the cases taken up for vigilance inspection. On the basis of inspection in six cases, the Commissioner of Income Tax recorded adverse entries in the ACR of the petitioner for the year 199596 and awarded grading "inadequate". The adverse entries in the Confidential Records of the petitioner, during the year 199596 were communicated to him by the Chief Commissioner of Income Tax, Pune.
(3.) The petitioner made representation seeking expunction of adverse entries in the ACR and for up-gradation of the same. The representation tendered by the petitioner was considered favourably and the competent authority i.e. Member, Central Board of Direct Taxes, issued directions expunging adverse remarks in four columns out of six columns in the ACR for the year 199596 and maintained adverse entries against two columns.;

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