IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS &

THE HONOURABLE MR.JUSTICE VIJU ABRAHAM WEDNESDAY, THE 2^ND DAY OF MARCH 2022 / 11TH PHALGUNA, 1943 OP (CAT) NO. 8 OF 2022 AGAINST THE ORDER DATED 27.01.2022 IN MA NO.180-763-2021 & MA NO.180/891/2021 IN O.A NO.180-441-2021 OF THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH PETITIONERS/APPLICANTS IN THE O.A:

1 VINOD KUMAR.G.S.

AGED 46 YEARS S/O.C.GOPINATHAN NAIR, INSPECTOR OF INCOME TAX, OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, VERIFICATION UNIT, AAYAKAR BHAVAN, RAILWAY STATION ROAD, KOLLAM-691

001, RESIDING AT VINOD VIHAR, PUNUKKONNOOR, PERUMPUZHA P.O., KOLLAM-691 504

2 VIJAYAKUMAR.V.P., AGED 44 YEARS S/O. V.P.BALADEVAN NAMBOOTHIRI, INCOME TAX INSPECTOR, OFFICE OF THE PRINCIPAL DIRECTOR OF INCOME TAX (INV), ARYA BHANGI PINNAKLE, SA ROAD, ELAMKULAM, ERNAKULAM, KOCHI-20, RESIDING AT B-1 ANJANEYA APARTMENTS, ELAMANA ROAD, THRIPUNITHURA, ERNAKULAM-682 301

3 MICHAEL O.J., AGED 54 YEARS S/O.JOHN MICHAEL, INSPECTOR OF INCOME TAX, INCOME TAX OFFICE, TARIFF BAZAR, TOWN HALL ROAD, TIRUR-676 101, MALAPPURAM DISTRICT, RESIDING AT OTTATHENGUMKEL, 33/6565A, MERIKUNNU POST, KOZHIKODE-673 012

4 M.B.SURENDRAN AGED 49 YEARS S/O. M.R.BHASKARAN PILLAI, INSPECTOR OF INCOME TAX, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, CORPORATE RANGE-2, CENTRAL REVENUE BUILDING, KOCHI, ERNAKULAM-682

018, RESIDING AT MAYAMPILLIL HOUSE,PERUMPILLY P.O., MULANTHURUTHY, ERNAKULAM-682 314

5 O.B.RATHEESH AGED 43 YEARS S/O. S.OMANAKUTTAN, INSPECTOR OF INCOME TAX, OFFICE OF THE ADDL.DIRECTOR OF INCOME TAX (INVESTIGATION)

AAYAKAR BHAVAN KOWDIAR P.O., THIRUVANANTHAPURAM-695 003, RESIDING AT K.A.BHAVAN, PUTHUKADU P.O., CHAVARA, KOLLAM-691 585 BY ADVS.

SRI.ELVIN PETER P.J.

K.R.GANESH GOURI BALAGOPAL ABHIJITH.K.ANIRUDHAN SREELEKSHMI A.S.

RESPONDENTS/RESPONDENTS 1 TO 14 IN THE O.A:

1 UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS, DEPARTMENT OF PERSONNEL & TRAINING, NORTH BLOCK, NEW DELHI-110 001

2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018

3 THE COMMISSIONER OF INCOME TAX ( ADMIN & TPS), OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682 018

4 JAMES JOSEPH INCOME TAX INSPECTOR, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, KOTTAYAM RANGE, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, KOTTAYAM-686 001

5 AMRUTHA.A.J.NOONE INCOME TAX INSPECTOR, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-I, AYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001

6 SRUTHI.M.K., INCOME TAX INSPECTOR, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX (TDS), AYAKAR BHAVAN, 8TH BLOCK, MANANCHIRA, KOZHIKODE-673 001

7 ANKUR SHARMA, INCOME TAX INSPECTOR, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX (CORPORATE RANGE-2), CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682 018

8 SACHIN KHATRI, INCOME TAX INSPECTOR, OFFICE OF THE DIRECTOR OF INCOME TAX (I&CI), KANDAKULATHI TOWER, ERNAKULAM-682001.

9 KRISHNA MOHAN.M, INCOME TAX INSPECTOR, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX REAC (AU), AAYAKAR BHAVAN, KOWDIAR P.O, THIRUVANANTHAPURAM-695003

10 AVINASH KUMAR RAY, AGED 28 YEARS, S/O.SHEO VRAT RAY, INSPECTOR OF INCOME TAX, OFFICE OF THE PRINPAL DIRECTOR OF INCOME TAX (INVESTIGATION), KOCHI-20, RESIDING AT RDS FLAT NO.2D, CHITTOOR ROAD, KOCHI-682018.

11 KULDEEP SINGH, AGED 35 YEARS, S/O.SHRI.RAJ KISHOR SINGH, INSPECTOR OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS UNIT), KOCHI-20, RESIDING AT C44, INCOME TAX RESIDENTIAL QUARTERS, PANAMPALLY NAGAR, KOCHI-682036.

12 ROHIT KUMAR, AGED 30 YEARS, S/O.RAJ KUMAR, INSPECTOR OF INCOME TAX, DEPUTATION AS ASSISTANT ENFORCEMENT OFFICER, CHANDIGARH ZONAL OFFICE-1, DIRECTORATE OF ENFORCEMENT, CHANDIGARH-160018, RESIDING AT HOUSE NO.1877-B/30, STREET NO.10, MAYUR VIHAR, GOHANA ROAD, SONIPAT, HARIYANA-131001, KOCHI-20, RESIDING AT C44,