Anukul Chandra Mondal v. Commissioner of Income Tax W. B.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1962 Supreme(Online)(Cal) 8

CALCUTTA HIGH COURT
Not Mentioned, J
Anukul Chandra Mondal v. Commissioner of Income Tax W. B.

Advocates:
For the Appellant: Mr. Chatterjee
For the Respondents: Mr. Pal

Table of Content
1. dismissal of petitioner by authority not subordinate. (Para 1)
2. claims of violation of natural justice rejected due to non-pleading. (Para 2 , 3)
3. emphasis on rank rather than powers in dismissal authority. (Para 4 , 5 , 6)
4. clarification on hierarchical authority structure. (Para 7)

1. The petitioner in this case was appointed sometime in 1950, as an Upper Division Clerk in the Income Tax Department, West Bengal, by the Commissioner of Income Tax, West Bengal. Thereafter, his services were transferred to Calcutta and he was posted under the Inspecting Assistant Commissioner of Income Tax, Range II, who is under the Commissioner of Income Tax, Calcutta. On or about 20th March 1957, he was served with a charge - sheet containing two charges. The first charge was that while working as an assessment clerk attached to the 5th A.I.T.D. C.D.II, he alone or in collusion with the notice - server of that office, with a view to helping the assessee, Narsi Purusottam and Co., recorded the issue of notice under S.34(1) (a) relating to the assessment year 1945-46 on 27-3-54, both in his Issue Register and in the order sheet of the assessee's file, but refrained from effecti

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