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2022 Supreme(Del) 540

RAJIV SHAKDHER, TALWANT SINGH
Bibhu Dutt Mishra – Appellant
Versus
Union of India – Respondent


Advocates:
Advocate Appeared:
For the Respondent: Mr Hanu Bhaskar, CGSC.

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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