DHIRENDRA KHARE Vs. CENTRAL BOARD OF DIRECT TAXES

JUDGEMENT

(1.) THE instant Original Application has been filed under Section 19 of the Administrative Tribunals Act, 1985 impugning the Memorandum dated 27.03.2014 asking the applicant to show cause as to why a departmental enquiry under Rule 14 of the CCS (CCA) Rules, 1965 should not be initiated against him, enclosing therewith the substance and statement of imputation of misconduct.

(2.) THE applicant has sought the following main relief: - -

(3.) IN this very judgment dated 02.03.2006, the Hon'ble High Court considered an office note prepared by the Income Tax Officer assessing M/s. Green World Corporation wherein it was recorded that she had visited the office of the applicant on 04.12.2002 as directed telephonically on 03.12.2002. The applicant discussed the matter and directed the Income Tax Officer, in presence of the Additional Commissioner of Income Tax, on basis of the notices issued to and responses received from the assessee concerned to accept the returns submitted by the assessee. The note claimed that the assessment order was prepared accordingly as per the directive of the applicant and sent by the Income Tax Officer to the Additional Commissioner of Income Tax, Solan Range, Solan, who had approved the same following which the assessment order was served on the assessee on 19.12.2002. The applicant disputes the admissibility and veracity of the Office Note as it is undated; it has been prepared after passing of the assessment order; it does not contain any reference that the Commissioner of Income Tax had directed the Income Tax Officer to prepare and pass the assessment order in question in a particular manner; this note had neither been sent nor marked to the applicant nor does it contain signatures of the Commissioner of Income Tax, Shimla; and it does not mention any communication to the applicant by the Income Tax Officer. The applicant has challenged it as a self -serving document prepared to implicate the applicant.