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2005 Supreme(Mad) 1627

MARKANDEY KATJU, A.KULASEKARAN
The President, Income-Tax Appellate Tribunal – Appellant
Versus
A. Kalyanasundaram & Others – Respondent


Advocates Appeared: For the Appellant :P.P. Malhotra, Addl. Solicitor General of India, Assisted by Sharma for R. Venkatavaradhan, Advocate. For the Respondent:R1 No Appearance, R2 B. Shantha Kumar, Senior Panel Counsel for Central Government, Advocate.

Judgment :-

(Petition filed under Article 226 of the Constitution of India praying for the issue of a Writ of Certiorari for the reasons stated therein.)

Markandeya Katju, C.J.

This writ petition has been filed praying for quashing of the order of the Central Administrative Tribunal, Madras Bench dated 30.06.2005 in O.A.No.140/2005.

2. Heard Mr. P.P. Malhotra, learned Additional Solicitor General of India for the petitioner. None has appeared for the first respondent, although the name of his counsel has been shown in the cause list. Since to-day’s date was fixed as agreed between counsels for the parties we are not inclined to adjourn the case.

3. The first respondent was working as Senior Vice President, Income Tax Appellate Tribunal, Chennai (hereinafter referred to as ‘ITAT’) from 18.10.2000 till the date of his transfer order to Bangalore dated 07.01.2005. It is the aforesaid transfer order dated 07.01.2005, which was challenged before the Central Administrative Tribunal.

4. The first respondent has thus completed more than four years at Chennai. It is well settled that transfer is an exigency of service. Moreover Section 252(5) of the Income Tax Act (in short ‘the Act’) states: -

















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