T GORAKNATHAN Vs. UNION OF INDIA

JUDGEMENT

(1.) THE applicant was functioning as Commissioner of Income Tax (DR) in the Income Tax Appellate Tribunal (ITAT) during the period 2001 to 2003 having jurisdiction to hear appeals filed by certain high profile individuals such as Ms. J. Jayalalitha, former Chief Minister of Tamil Nadu, Mrs. Sasikala and some other firms in which they are partners besides certain other concerns. Three Articles of Charges for misconduct were framed against the applicant alleging that he passed appellate orders conferring undue favour to the assessees with the malafide intent.

(2.) The prayer of the applicant in this O.A. are as follows:

(3.) THE Learned Senior Counsel for the applicant Mr. C. Chinnaswamy took us through the relevant portions of the Imputation of Misconduct and submitted elaborately that they do not prima facie establish the case of misconduct. He further submitted that the appellate order passed by the applicant are of quasi-judicial in nature and there are no prima facie materials to hold that the orders were passed on extraneous consideration to confer undue favour to the assessee. THE imputation of motive against the applicant is made generally without any specific allegation. THEre are no supporting materials even to sustain the prima facie charges levelled against the applicant. According to him, there is inordinate delay in initiating the above departmental proceedings and there is no justification to do so at the fag end of this career.