CENTRAL ADMINISTRATIVE TRIBUNAL KOLKATA BENCH, KOLKATA O.A./350/0449/2026 Date of Order:- 05/05/2026.

Coram: Hon’ble Mr. Suchitto Kumar Das, Administrative Member.

Hon’ble Mr. Diwakar Singh, Judicial Member.

Suman Chowdhury, D/O of Late Kusheswar Prasad Chowdhury, Working as Tax Assistant office of the ITO, Ward- 5(1) Kolkata, aged about 40 years, residing at Income Tax Quarter, Block G, 2^nd Floor, Flat No. 387, 7 Garcha 1^st Lane, Dover Lane, Gariahat, Kolkata- 700019.

-Versus-

………..Applicant

1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi- 110001.

2. The principal Commissioner of Income Tax-2 Kolkata, Aayakar Bhawan, Kolkata, P7 Chowringhee Square, Kolkata- 700069.

3. The Joint Commissioner of Income Tax, Range 5, Kolkata, Aayakar Bhawan, Kolkata, P7 Chowringhee Square, Kolkata- 700069.

For the applicant(s) : Mr. N. Roy (Counsel). ……….Respondents For the respondent(s) : Ms. D. Ghosh Dastidar (Counsel).

O R D E R (ORAL).

Per: Mr. Suchitto Kumar Das, Administrative Member. 1. Ld. Counsel for both sides are present and are heard.

2. The applicant has approached this Tribunal under Section 19 of the Administrative Tribunals Act 1985, pr