RAJIV SHAKDHER, TALWANT SINGH
Bibhu Dutt Mishra – Appellant
Versus
Union of India – Respondent
JUDGMENT :
RAJIV SHAKDHER, J.
| TABLE OF CONTENTS | |
| Preface: | 1 |
| Background : | 2 |
| Submissions of the petitioner | 13 |
| Submissions advanced on behalf of the respondents | 15 |
| Analysis and Reasons | 16 |
| Conclusion | 28 |
Preface:
1. Although the above-captioned writ petitions are directed against the orders passed by the Central Administrative Tribunal [in short 'the Tribunal’] in two separate Original Applications (OAs), they are not only interconnected but also the parties to the lis are common.
2. The first writ petition i.e., W.P.(C)No.4424/2019 assails the order dated 04.04.2019 passed by the Tribunal in O.A.No.3025/2017. The second writ petition i.e., W.P.(C)No.4438/2019 lays a challenge to the charge memo dated 08.03.2018 issued by respondent no.3 i.e., Chairperson, Central Board of Direct Taxes (CBDT) [hereafter referred to as CBDT, unless the context requires otherwise] as also the order dated 04.04.2019 passed by the Tribunal in O.A.No.1381/2018.
3. It is pertinent to note that the short issue which arises for consideration in the first writ petition is: w
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