Judgment

B.P. JEEVAN REDDY, J.

(1) THIS appeal is preferred against the judgment of the central Administrative tribunal, Principal bench, New Delhi quashing the charges (charge-sheet) framed on 7/02/1991 against the respondent. The respondent is a member of the Indian Revenue Service (IRS) and is presently working as Deputy Commissioner of Income Tax. On 7/02/1991, a memorandum of charges was issued to him accompanied by a "Statement of imputations of misconduct or misbehaviour in support of article of charges" framed against him. The aRTICLES of charges are the following: Article-1

THE said Shri Upendra Singh while posted as Inspecting Assistant Commissioner of Income Tax, B.S.D. (North) Range Bombay during the financial year 1986-87, got a survey under Section 133-A of Income Tax Act, 1961 conducted in the cases of Raghuvanshi group of builders on 9/01/1987. During the course of this survey incriminating documents and a confessional statement of the assessees showing unaccounted receipts of Rs. 1.56 crores and admitted unaccounted incomes of Rs. 46.60 lakhs earned by four firms of this group, viz. M/s Raghuvanshi Builders, M/s Raghuvanshi Developers, M/s