CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH Original Application No.372/2022
Ahmedabad, this the 10 day of February 2026 CORAM : Hon’ble Shri Jayesh V. Bhairavia, Member (Judicial) Hon’ble Dr. Hukum Singh Meena, Member (Administrative) Lalu Prasad Yadav S/o Sh. Lakhendra Prasad Yadav, aged about 42 years, presently serving as Income Tax Officer in AU-113, Vadodara,under Pr. CIT-1, Vadodara, Address for communication : No.E/203,Shiv Vatika, Near Sabri School, Vasna Road, Vadodara — 390 007. seeees Applicant (By Advocate: Mr. M.S.Rao) Ahmedabad Versus
1. Union of India notice to be served through its Secretary to the Government of India, Department of Revenue, Ministry of Finance,Government of India, North Block, New Delhi — 110 001.
2. Central Board of Direct Taxes to be represented through its Chairman CBDT, North Block, New Delhi — 110 001.
3. Sh. Rajesh Kumar Sinha, IRS, Chief Commissioner of Income Tax,
(ReFAC)(AU-1), Vadodara, (Disciplinary Authority) Department of Income Tax, Ministry of Finance, Government of India, 2" Floor, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
JTENDR ESS
4. Shri Suraj Bhan Garhwal, IRS, Jt.CIT (ReFAC) (RU)-I(3), Vadodara, (Inquiring Authority) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
5. Shri Ravish Bhatt, IRS, Jt.CIT (ReFAC)(AU)-I(3), Vadodara(Bharuch) (Presenting Officer) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan, Race Course Circle, Vadodara — 390 007.
6. Shri Satbir Singh, IRS (Retd.) (former Pr.CIT, Valsad), C/o The Principal Commissioner of Income Tax, (ReFAC)(AU-D, Vadodara, Department of Income Tax, Ministry of Finance, Government of India, gud Floor,Aayakar Bhavan, Race Course Circle, Vadodara-390 007. ceeeees Respondents (By Advocate:Mr.Chirayu Mehta)
CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH Original Application No.372/2022
Ahmedabad, this the 10 day of February 2026 CORAM : Hon’ble Shri Jayesh V. Bhairavia, Member (Judicial) Hon’ble Dr. Hukum Singh Meena, Member (Administrative) Lalu Prasad Yadav S/o Sh. Lakhendra Prasad Yadav, aged about 42 years, presently serving as Income Tax Officer in AU-113, Vadodara,under Pr. CIT-1, Vadodara, Address for communication : No.E/203,Shiv Vatika, Near Sabri School, Vasna Road, Vadodara — 390 007. seeees Applicant (By Advocate: Mr. M.S.Rao) Ahmedabad Versus
1. Union of India notice to be served through its Secretary to the Government of India, Department of Revenue, Ministry of Finance,Government of India, North Block, New Delhi — 110 001.
2. Central Board of Direct Taxes to be represented through its Chairman CBDT, North Block, New Delhi — 110 001.
3. Sh. Rajesh Kumar Sinha, IRS, Chief Commissioner of Income Tax,
(ReFAC)(AU-1), Vadodara, (Disciplinary Authority) Department of Income Tax, Ministry of Finance, Government of India, 2" Floor, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
JTENDR ESS
4. Shri Suraj Bhan Garhwal, IRS, Jt.CIT (ReFAC) (RU)-I(3), Vadodara, (Inquiring Authority) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
5. Shri Ravish Bhatt, IRS, Jt.CIT (ReFAC)(AU)-I(3), Vadodara(Bharuch) (Presenting Officer) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan, Race Course Circle, Vadodara — 390 007.
6. Shri Satbir Singh, IRS (Retd.) (former Pr.CIT, Valsad), C/o The Principal Commissioner of Income Tax, (ReFAC)(AU-D, Vadodara, Department of Income Tax, Ministry of Finance, Government of India, gud Floor,Aayakar Bhavan, Race Course Circle, Vadodara-390 007. ceeeees Respondents (By Advocate:Mr.Chirayu Mehta)
CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH Original Application No.372/2022
Ahmedabad, this the 10 day of February 2026 CORAM : Hon’ble Shri Jayesh V. Bhairavia, Member (Judicial) Hon’ble Dr. Hukum Singh Meena, Member (Administrative) Lalu Prasad Yadav S/o Sh. Lakhendra Prasad Yadav, aged about 42 years, presently serving as Income Tax Officer in AU-113, Vadodara,under Pr. CIT-1, Vadodara, Address for communication : No.E/203,Shiv Vatika, Near Sabri School, Vasna Road, Vadodara — 390 007. seeees Applicant (By Advocate: Mr. M.S.Rao) Ahmedabad Versus
1. Union of India notice to be served through its Secretary to the Government of India, Department of Revenue, Ministry of Finance,Government of India, North Block, New Delhi — 110 001.
2. Central Board of Direct Taxes to be represented through its Chairman CBDT, North Block, New Delhi — 110 001.
3. Sh. Rajesh Kumar Sinha, IRS, Chief Commissioner of Income Tax,
(ReFAC)(AU-1), Vadodara, (Disciplinary Authority) Department of Income Tax, Ministry of Finance, Government of India, 2" Floor, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
JTENDR ESS
4. Shri Suraj Bhan Garhwal, IRS, Jt.CIT (ReFAC) (RU)-I(3), Vadodara, (Inquiring Authority) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
5. Shri Ravish Bhatt, IRS, Jt.CIT (ReFAC)(AU)-I(3), Vadodara(Bharuch) (Presenting Officer) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan, Race Course Circle, Vadodara — 390 007.
6. Shri Satbir Singh, IRS (Retd.) (former Pr.CIT, Valsad), C/o The Principal Commissioner of Income Tax, (ReFAC)(AU-D, Vadodara, Department of Income Tax, Ministry of Finance, Government of India, gud Floor,Aayakar Bhavan, Race Course Circle, Vadodara-390 007. ceeeees Respondents (By Advocate:Mr.Chirayu Mehta)
CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH Original Application No.372/2022
Ahmedabad, this the 10 day of February 2026 CORAM : Hon’ble Shri Jayesh V. Bhairavia, Member (Judicial) Hon’ble Dr. Hukum Singh Meena, Member (Administrative) Lalu Prasad Yadav S/o Sh. Lakhendra Prasad Yadav, aged about 42 years, presently serving as Income Tax Officer in AU-113, Vadodara,under Pr. CIT-1, Vadodara, Address for communication : No.E/203,Shiv Vatika, Near Sabri School, Vasna Road, Vadodara — 390 007. seeees Applicant (By Advocate: Mr. M.S.Rao) Ahmedabad Versus
1. Union of India notice to be served through its Secretary to the Government of India, Department of Revenue, Ministry of Finance,Government of India, North Block, New Delhi — 110 001.
2. Central Board of Direct Taxes to be represented through its Chairman CBDT, North Block, New Delhi — 110 001.
3. Sh. Rajesh Kumar Sinha, IRS, Chief Commissioner of Income Tax,
(ReFAC)(AU-1), Vadodara, (Disciplinary Authority) Department of Income Tax, Ministry of Finance, Government of India, 2" Floor, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
JTENDR ESS
4. Shri Suraj Bhan Garhwal, IRS, Jt.CIT (ReFAC) (RU)-I(3), Vadodara, (Inquiring Authority) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan,Race Course Circle, Vadodara — 390 007.
5. Shri Ravish Bhatt, IRS, Jt.CIT (ReFAC)(AU)-I(3), Vadodara(Bharuch) (Presenting Officer) Department of Income Tax, Ministry of Finance, Government of India, Aayakar Bhavan, Race Course Circle, Vadodara — 390 007.
6. Shri Satbir Singh, IRS (Retd.) (former Pr.CIT, Valsad), C/o The Principal Commissioner of Income Tax, (ReFAC)(AU-D, Vadodara, Department of Income Tax, Ministry of Finance, Government of India, gud Floor,Aayakar Bhavan, Race Course Circle, Vadodara-390 007. ceeeees Respondents (By Advocate:Mr.Chirayu Mehta)
ORDER
Per : Hon’ble Jayesh V. Bhairavia, Member (J) Ahmedabad
In the instant O.A., the applicant being aggrieved with the Charge Memorandum dated 04.03.2022 (Annex.A/1) and an order dated 07.09.2022, whereby, the disciplinary authority an appointed Inquiry Authority / Officer to inquire into the alleged charges levelled against the applicant in the charge memo and the order of appointment of Presenting Officer (Annexs. A/2 & A/3), has filed the present O.A. under Section 19 of the Administrative Tribunal’s Act, 1985 seeking following reliefs :
“(A) call upon the official respondents herein to forthwith place before this Hon’ble Tribunal, in original, all the relevant and material documents, which gave rise to the issuance of the impugned documents at Annexure A/I to Annexure A/3 hereto;
(B) uponaclose perusal and scrutiny of the aforesaid original documents, this Hon’ble Tribunal may be graciously pleased to:
(B-1) quash and set aside the (i) impugned Charge Memorandum bearing No.BRD/Pr.CIT (ReFAC) (AU)-1/Vig.Insp./LPY/2021-22 dated wreson 04.03.2022 at Annexure A/I hereto issued by the respondent no. 3
wre herein and also (ii) the impugned Orders both bearing No.
BRD/Pr.CIT(AU0-1/IO&PO/2022-23 both dated 07.09.2022 at Annexure — A/2 and Annexure A/3 hereto, holding and declaring the same to have been issued/passed by the respondent no. 3 herein in mala fide exercise of his powers as the disciplinary authority and in total violation of the statutory provisions contained in the CCS (CCA) Rules 1965.
(C) grant such other & further relief/s as may be deemed fit and appropriate in the peculiar facts and circumstances of the present case.”
2. The brief facts of the case are as under :
2.1 It is stated that while the applicant working as a Income Tax Officer, ReFAC (AU)-1(1)(3), Vadodara, has been served with a Charge Memo dated 04.03.2022 under Rule 14 of the CCS(CCA) Rules, 1965 wherein, as per Article-I of the Charge Memo, it is alleged against him that during the Financial Years 2014-2015, 2016-2017, while he was p
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