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2024 Supreme(Gau) 1386

VIJAY BISHNOI, N. UNNI KRISHNAN NAIR
UNION OF INDIA – Appellant
Versus
VINAY KUMAR S/O LATE VISHNI DEO – Respondent


Advocates:
Advocate Appeared:
For the Petitioners: S.C. KEYAL, G. BARUAH.
For the Respondent: D. CHAUDHURY.

JUDGMENT :

VIJAY BISHNOI, C.J.

1. Heard Mr. S.C. Keyal, learned counsel appearing for the petitioners. Also heard Ms. D. Chaudhury, learned counsel appearing for the sole respondent.

2. This writ petition is filed by the petitioners being aggrieved with the order dated 22.05.2020 passed by the Central Administrative Tribunal, Guwahati Bench, Guwahati (hereinafter to be referred as ‘CAT’) in Original Application No. 040/00062/2018, whereby the Original Application filed by the respondent herein was allowed and the charge-sheet initiated by the petitioners vide Memorandum dated 27.10.2017 was set aside.

3. The brief facts of the case are that the respondent was posted at Kolkata as Commissioner of Income Tax (Appeal) [in short, CIT(A)] in the year 2008. While discharging his duties as CIT(A)-VI, additional charge of CIT(A)-VIII was given to him during the period from 11.06.2008 to 30.07.2008. On 18.07.2008, the respondent decided and allowed an appeal preferred by an assessee against the assessment order passed by the Assessing Officer dated 31.12.2007 for the assessment year 2005-2006 and reversed the finding of the Assessing Officer and allowed sales commission and purchase commission

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