ADDITIONAL COMMISSIONER OF INCOME TAX Vs. AJIT KUMAR

JUDGEMENT

(1.) THESE appeals have been preferred by Addl. Commr. and CIT, aggrieved by the direction of the learned Single Judge to include the names of the petitioners in the list of candidates who had passed the Departmental examination of ITOs after assigning them their appropriate place in the seniority list with consequential reliefs. and scheduled tribe candidates in Departmental examinations for promotion. Petitioners had also sought for a declaration that they had passed the Departmental examination of ITOs Group B from the last date of the examination and also for the consequential reliefs.

(2.)

(3.) CBDT for the Departmental examinations of ITOs was following the rules called the Departmental examination rules of ITOs from the year 1994 in effecting appointments to abovementioned posts. Clause VI of the rules says that a candidate would be declared to have completely passed the Departmental examination for ITOs if he secures a minimum of 50 per cent (45 per cent in the case of scheduled caste and scheduled tribe) in each of the following subjects, namely, IT law (2 papers) (combined aggregate of 50 per cent in both the papers (45 per cent in case of scheduled caste/scheduled tribe); other taxes; bank keeping; office procedure and examination of accounts and language test paper, and secures 60 per cent marks (55 per cent in the case of SC/ST candidates) in the aggregate. Following the 1997. In that list, petitioners' names did not figure.