CENTRAL ADMINISTRATIVE TRIBUNAL HYDERABAD BENCH, HYDERABAD ORIGINAL APPLICATION NOs.021/00788/2022 & 1835/2024 HYDERABAD, this the, 12 th Day of June, 2025 HON’BLE DR. LATA BASWARAJ PATNE, JUDICIAL MEMBER HON’BLE MR. VARUN SINDHU KUL KAUMUDI, ADMINISTRATIVE MEMBER (OA.No.788 of 2022)

1. Abhishek Kumar Jha, S/o Sri Birendra Nath Jha Aged 39 years, presently working as Income Tax Officer O/o Addl.CIT, Range-9, Hyderabad Flat No.405, Serenity Heights Radha Nagar, Suncity, Bandalguda Jagir RR Dist., Hyderabad-500086.

2. Manas Ranjan Behera, S/o Late Bidyadhar Behera Aged 43 years, presently working as Income Tax Officer O/o Pr.CCIT, AP &TS D-8, Income Tax Quarters Road No.12, Banjara Hills Hyderabad – 500034.

3. Amit Biswas, S/o Sri Manoranjan Biswas Aged 44 years, presently working as Income Tax Officer O/o Pr.CIT-4, Hyderabad Flat No.305, Serenity Heights Radha Nagar, Suncity, Bandalguda Jagir RR Dist., Hyderabad-500086.

4. Alok Kumar Dixit, S/o Sri Shiv Prakash Dixit Aged 36 years, presently working as Income Tax Officer O/o Addl.CIT(judicial), Hyderabad

83D, GPRA Campus, Gachibowli Hyderabad-500032.

5. Abhishek Shukla, S/o. Sri H.P.Shukla Aged 40 years, presently working as Income Tax Officer O/o Addl.CIT(AU)-1(1), Hyderabad Flat No.503, Unity Heights Road No.15, Alkapoor Township Puppalguda, Manikonda Hyderabad-500089.

6. Mahesh Kumar Meena, S/o Sri Moti Lal Meena Aged 36 years, presently working as Income Tax Officer O/o Pr.CCIT, AP & TS Flat No.303, Unity Heights Road No.15, Alkapur Township Manikonda, K.V.Rangareddy Hyderabad-500089.

7. Biraja Sankar Padhi, S/o. Braja Kishore Padi Aged 37 years, presently working as Income Tax Officer O/o Addl.CIT(judicial), Hyderabad D-19, Income Tax Quarters Road No.12, Banjara Hills Hyderabad-500034.

8. Saidulu Naik, S/o Vali Naik P Aged 36 years, presently working as Income Tax Officer O/o Pr.CCIT, AP & TS 15-35, Amrutha Colony Swaroop Nagar, Uppal Hyderabad-500039. …..Applicants (By Advocate Sri K.R.K.V.Prasad)

Vs.

1. Union of India represented by The Secretary, Government of India Ministry of Finance, Dept. of Revenue Central Board of Direct Taxes North Block, New Delhi-110 001.

2. The Chairman, Central Board of Direct Taxes Government of India, Ministry of Finance Dept. of Revenue, North Block, New Delhi-110 001. 3. The Principal Chief Commissioner of Income Tax Andhra Pradesh & Telangana, 10^th Floor Income Tax Towers, A.C.Guards, Hyderabad-500 004.

4. K.R.R.Sari Devi Income Tax Officer, Ward-I, Eluru.

5. P.Srinivas Babu Income Tax Officer (HQRS)

O/o Principal CIT-1, Hyderabad.

6. Smt.P.Sridevi Income Tax Inspector O/o ACIT (AU)-4(2)(1), Hyderabad.

7. Mr.Srinivas Munnangi Income Tax Inspector O/o Addl.CIT (Central Range)-1, Hyderabad. ….Respondents (By Advocates Smt.B.Gayatri Varma, Sr.CGSC & Dr.A.Raghu Kumar)

(OA.No.1835 of 2024)

1. R.S.R.Murthy S/o Suryanarayana Aged 46 years, Occ: Income Tax Officer, Ward-1, Palakol R/o D.No.22-2-2, Sajjapuram Tanuku, Andhra Pradesh-535211.

2. P.Phanindra Kumar, S/o Late Venkata Narayana Rao Aged 50 years, Occ: Income Tax Officer (High Court Cell)

Vijayawada, Andhra Pradesh R/o FF2, Bandi Siva Towers Near Saibaba Temple, Prasadampadu Vijayawada, Andhra Pradesh-521108.

3. Pallavi, D/o. Ashok Kumar Singh, Aged 43 yrs Occ: Income Tax Officer (Fin)

Hyderabad, Telangana R/o A-609, Green Living Apartments Pipeline Road, Manikonda, Hyderabad, Telangana.

4. Md.Rasheed Eqbal, S/o. Md.Akhtar, Aged 45 yrs Occ: Income Tax Officer, O/o Hyderabad R/o D-3, Income Tax Quarters Road No.12, Banjara Hills, Hyderabad.

5. Sunil Kumar Mishra, S/o Rajeswar Mishra, aged 45 yrs Occ: Income Tax Officcr (TDS), Ward-1(1), Hyderabad R/o Flat No.108, Tuberose Block, Ananda Poetree, Hyderabad.

6. Saurabh Srivastava, S/o Late G S Srivastava, aged 41 yrs.

Occ: Income Tax Officer, ITO(HQ-2), O/o.Pr.CIT-1, Hyd. R/o.Flat No.301, APR Residency, 7^th Street, Radha Nagar Sun City, Bandlaguda Jagir, Hyderabad. …..Applicants (By Advocate Sri K.R.K.V.Prasad)

Vs.

1. Union of India represented by The Secretary, Governm