- 1 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE T.M.NADAF IN WP NO. 43898/2016 BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, GOVERNMENT OF INDIA, LOKANAYAK BHAVAN, KHAN MARKET, NEW DELHI-110 001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110 001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX W.P.NO.43898/2016 (S-CAT) C/W W.P.NO.43103/2016, W.P.NO.47212/2016, W.P.NO.47214/2016, W.P.NO.47771/2016, W.P.NO.48370/2016, W.P.NO.48415/2016 (S-CAT) Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU-560 001. …PETITIONERS (BY SRI.B PRAMOD, CGC) AND: 1. SHRI K MURALI S/O D.C. KRISHNA MURTHY, AGE 48 YEARS, OCC: INCOME-TAX OFFICER (OSD) OFFICE OF THE COMMISSIONER OF INCOME TAX, L.T.U, RING ROAD, KAMAKYA THEATRE, BENGALURU-560085. (PRESENTLY WORKING AS ITO (OSD) OFFICE OF THE DIRECTOR OF INCOME TAX (INVESTIGATION) 3RD FLOOR, CENTRAL REVENUE BUILDING, ANNEXE, QUEENS ROAD, BENGALURU-560 001.) 2. SHRI. K. SRINIVASA RAO S/O LATE K.N.KRISHNAPPA, AGE 49 YEARS, OCC: INCOME TAX OFICER (OSD) OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, HASSAN-573201. …RESPONDENTS (BY SRI. RANGANATHA S JOIS, ADV. FOR C/R1 R2 SERVED AND UNPRESENTED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTIONS AT PARAGRAPHS AT 39 OF THE ORDER DATED 27.01.2016 PASSED IN O.A.NO.980-981/2015 BY THE CAT, BANGALORE BENCH, BENGALURU (ANN-A). - 3 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS IN WP NO. 43103/2016 BETWEEN: 1. SRI. K. MURALI S/O.D.C.KRISHNA MURTHY, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER (OSD), OFFICE OF THE COMMISSIONER OF INCOME TAX, LTU, RING ROAD, NEAR KAMAKYA THEATRE, BANGALORE-560085. 2. VENKATESH M S/O MANIKAM, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER, O/O THE JCIT RANGE-62, NO.1/1, JEEVAN SAMPIGE, SAMPIGE ROAD, MALLESHWARAM, BANGALORE-560003. 3. K JAYASHREE W/O B. HAIMESH RAO, AGED 51 YEARS, WORKING AS INCOME TAX OFFICER, O/O THE ACIT RANGE-5(2), UNITY BUILDING ANNEX, MISSION ROAD, BANGALORE-560027. 4. MINI VARGHESHA W/O PRINSCON VARGHESHA, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER, O/O THE CIT (CPC), P.B.NO.1, ELECTRONIC CITY POST, HOSUR ROAD, BANGALORE-560010. 5. SHARANAKUMAR R KOLOOR S/O RAMAPPA KOLOOR, AGED 42 YEARS, WORKING AS INCOME TAX OFFICER, - 4 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS O/O THE PRINCIPAL CIT, 4TH MAIN, P.J. EXTENSION, DAVANAGERE-577001. 6. NANDISH S HANJI S/O S.M.HANJI, AGED 46 YEARS, WORKING AS INCOME TAX OFFICER (OSD), O/O THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-5(1), R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560002. 7. M B SATHYANARAYANA SETTY S/O SRI.M.B.RAMACHANDRAPPA SETTY, AGED 52 YEARS, WORKING AS INCOME TAX OFFICER (OSD), O/O THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2(3), UNITY BUILDING ANNEX, MISSION ROAD, BANGALORE-560002. ...PETITIONERS (BY SRI. RANGANATHA S JOIS, ADV.) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, GOVERNMENT OF INDIA, "LOKANAYAK BHAVAN", KHAN MARKET, NEW DELHI-110001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, - 5 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS NORTH BLOCK, NEW DELHI-110001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN"S ROAD, BANAGALORE-560001. 5. SRI DEEPAK CHANDOLA AGED 33 YEARS, S/O SRI.C.M.CHANDOLA, OCC: INCOME TAX OFFICER (OSD), O/O DIRECTOR OF IT (INV), C.R.BUILINDGS ANNEX, 3RD FLOOR, BANGALORE-560001. 6. SRI SAMIR SINGH AGED 34 YEARS, W/O SRI.BHANU DUTT SINGH, OCC: INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF IT, LARGE TAX PAYERS UNIT, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI 3RD STAGE, BANGALORE-560085. 7. SRI MANOJ KUMAR SINGH AGED 36 YEARS, S/O CHANDESHWAR SINGH, OCC:INCOME TAX OFFICER (OSD), O/O ADDITIONAL CITY RANGE-1(1), R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560001. 8. SRI AMIT KUMAR AGED 30 YEARS, S/O SRI. SHIVCHANDRA PRASAD SINGH, OCC: INCOME TAX OFFICE (OSD), O/O ADDITIONAL COMMISSIONER OF IT, RANGE 11, 5TH FLOOR, R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560001. - 6 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS 9. SRI SANJEEV KUMAR AGED 32 YEARS, S/O LATE SRI. LM PRAKASH JALAN, OCC:INCOME TAX OFFICER (OSD), O/O CHIEF COMMISSIONER OF INCOME TAX-1, C.R. BUILDING, QUEENS ROAD, BANGALORE-560001. 10. SRI SHABHU KESHARI AGED 36 YEARS, S/O SRI. KAILASH KESHARI, OCC: INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-3(1), R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560001. 11. SRI SHAILENDRA KUMAR CHOUBEY AGED 33 YEARS, S/O SRI.SSN CHOUBEY, OCC: INCOME TAX OFFICER (OSD), O/O ADDITIONAL COMMISSIONER OF IT, RANGE-1, HMT BHAVAN, BELLARY ROAD, BANGALORE-560001. 12. SRI RISHI KUMAR VERMA AGED 31 YEARS, S/O SRI.MADNESHWAR PRASAD VERMA, OCC:INCOME TAX OFFICER (OSD), O/O DIRECTOR OF IT (INV), C.R.BUILDINGS, ANNEX, 3RD FLOOR, BANGLAORE-560001. 13. SRI ABHISHEK PANDEY AGED 32 YEARS, S/O SRI.DESHDEEPAK PANDEY, OCC: INCOME TAX OFFICER (OSD), O/O ADDITIONAL COMMISSIONER OF IT, RANGE 11, 5TH FLOOR, R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560001. - 7 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS 14. SRI VIKAS CHANDRA AGED 33 YEARS, S/O SRI. RAMACHANDRA PRASAD, OCC: INCOME TAX OFFICER (OSD), O/O COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, (RESTOGE ALPHA, HOSUR ROAD, BANGALORE-5600100. 15. SRI RAKESH KUMAR AGED 32 YEARS, S/O SRI.NAGENDRA KUMAR, OCC:INCOME TAX OFFICER (OSD), O/O DEPUTY DIRECTOR OF IT (INV), UNIT-2(1), C.R.BUILIDNGS, ANNEX, 3RD FLOOR, BANGALORE-560001. 16. SRI SUNIL KUMAR YADAV AGED 34 YEARS, S/O SRI.RAM KUMAR YADAV, OCC:INCOME TAX OFFICER (OSD), O/O DIRECTOR OF IT (INV), C.R. BUILDINGS ANNEX, 3RD FLOOR, BANGALORE-560001. 17. SRI KRISHNA KUMAR AGED 33 YEARS, S/O LATE SRI.RAMESHWAR PRASAD, OCC: INCOME TAX OFFICER (OSD), O/O CHIEF COMMISSIONER OF IT-II, C.R.BUILIDNGS, ANNEX, 3RD FLOOR, BANGALORE-560001. 18. SRI SMT. SARBJIT KAUR AGED 33 YEARS, W/O SRI. BALJIT SINGH, OCC: INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF IT, RANGE-14, HMT BHAVAN, BELLARY ROAD, BANGALORE-560001. 19. SRI SURAJ LAMA AGED 31 YEARS, S/O SRI.SONAM LAMA, - 8 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS O/O ADDITIONAL DIRECTION OF IT, UNIT-1, C.R. BUILDING, BANGALORE-560001. ...RESPONDENTS (BY SRI. B PRAMOD, CGC FOR R1 TO R4 SRI N.G. PHADKE, ADV. FOR R5 & R11-R18 SRI M THIRUMALESH, ADV. FOR R10 & 19 R6, R7, R8, R9 ARE SERVED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS RELATING TO THE IMPUGNED ORDER DATED 27.01.2016 MADE IN O.A.NO.980-981/15 O.A NO.1267- 1271/2015 AND O.A.NO.1256-57/2015 PASSED BY THE CAT, BANGALORE BENCH VIDE ANNEXURE-A AND SET ASIDE THE ORDER AS ERRONEOUS AND UNSUSTAINABLE IN LAW AND CONTRARY TO THE JUDGMENT OF THE HON'BLE SUPREME COURT THIS BEING UNSUSTAINABLE IN LAW IN SO FAR AS THE PETITIONERS ARE CONCERNED AND ETC. IN WP NO. 47212/2016 BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, GOVERNMENT OF INDIA, LOKANAYAK BHAVAN, KHAN MARKET, NEW DELHI-110 001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110 001. - 9 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU-560 001. ...PETITIONERS (BY SRI.B PRAMOD, CGC) AND: 1. SHRI NANDISH S HANJI S/O SHRI S.M.HANJI, AGE ABOUT 46 YEARS, OCC: INCOME TAX OFFICER (OSD) OFFICE OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), UNITY BUILDING ANNEXE, MISSION ROAD, BENGALURU-560 027. 2. SHRI M.B. SATHYANARAYANA SETTY S/O SHRI M.B.RAMACHANDRAPPA SETTY AGE 52 YEARS, OCC: INCOME TAX INSPECTOR, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-3, BMTC BUILDING, 80 FT. ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. ...RESPONDENTS (R1 AND R2 ARE SERVED AND UNREPRESENTED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTION AT PARAGRAPHS 39 OF THE ORDER DATED 27.01.2016 PASSED IN O.A.170/01256-01257/2015 BY THE CAT ANNEX-A BANGALORE BENCH, BENGALURU. - 10 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS IN WP NO. 47214/2016 BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, GOVERNMENT OF INDIA, ”LOKANAYAK BHAVAN:, KHAN MARKET, NEW DELHI-110 001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110 001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURU-560 001. ...PETITIONERS (BY SRI.B PRAMOD, CGC, ADV.) AND: SHRI B SUNDER S/O SHRI B MURTHY, AGE ABOUT 45 YEARS, OCC: INCOME TAX OFFICER (OSD) OFFICE OF THE COMMISSIONER OF INCOME TAX (AUDIT) BMTC BUILDING, 80 FT. ROAD, - 11 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS 6TH BLOCK, KORAMANGALA, BENGALURU-560 095. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTIONS AT PARAGRAPHS 39 OF THE ORDER DATED 27.01.2016 PASSED IN OA NO.170/01258/2015 BY THE CAT, BENGALURU BENCH, BENGALURU (ANNEXURE-A). IN WP NO. 47771/2016 BETWEEN: 1. THE UNION OF INDIA REP. BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI -110001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING, GOVERNMENT OF INDIA, LOKANAYAK BHAVAN, KHAN MARKET, NEW DELHI-110001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEEN’S ROAD, BENGALURLU- 560001. ...PETITIONERS (BY SRI. B PRAMOD, CGC) - 12 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS AND: SMT. SHAILAJA NAIR D/O. K B CHANDRASHEKARAN NAIR, AGE 46 YEARS, OCC: INCOME TAX OFFICER (OSD), OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, RANGE-2, C.R. BUILDING, ATTAVARA, MANGALURU-575001. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTIONS AT PARAGRAPHS 39 OF THE ORDER DATED 27.01.2016 PASSED IN O.A.NO.170/01280/2015 BY THE CAT, BANGALORE BENCH, BENGALURU. IN WP NO. 48370/2016 BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE JEEVAN DEEP BUILDING PARLIAMENT STREET NEW DELHI-110001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL AND TRAINING GOVERNMENT OF INDIA ”LOKANAYAK BHAVAN” KHAN MARKET NEW DELHI-110001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK NEW DELHI-110001. - 13 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION CENTRAL REVENUE BUILDING QUEEN’S ROAD BENGALURU-560001. ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: 1. SHRI VENKATESH M S/O MANIKAM AGED ABOUT 47 YEARS OCC: INCOME TAX OFFICER(TDS). WARD-1, AAYAKAR BHAVAN, RAMAKRISHNA NAGAR KUNIGAL ROAD TUMAKURU-572103. 2. SMT. R MANJULA W/O G SRINIVASAN AGED ABOUT 44 YEARS OCC: INCOME TAX OFFICER(OSD) OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-1 55/1, SHILPASHREEE VIDYARANYA COMPLEX VISHVESHWARANAGAR MYSURU-570008. 3. SMT. K JAYASHREE W/O B HAIMESH RAO AGED ABOUT 51 YEARS OCC: INCOME TAX INSPECTOR OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE-5(2) BMTC BUILDING, 80 FT. ROAD 6TH BLOCK, KORAMANGALA BENGALURU-560095. 4. SMT. MINI VARGHESE W/O PRISON VARGHESE AGED ABOUT 48 YEARS OCC: INCOME TAX INSPECTOR - 14 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS OFFICE OF THE DIRECTOR OF INCOME TAX (CPC) NO.48/1 & 48/2, PRESTIGE ALPHA III FLOOR, HOSUR ROAD BENGALURU-560100. 5. SHRI SHARAN KUMAR R KOLOOR S/O RAMAPPA KOLOOR AGED ABOUT 42 YEARS OCC: INCOME TAX INSPECTOR OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX SHREE TOWERS, NO.565/A HADADI ROAD DAVANAGERE-577002. ...RESPONDENTS (R1 TO R5 ARE SERVED AND UNREPRESENTED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTIONS AT PARAGRAPHS 39 OF THE ORDER DATED 27.01.2016 PASSED IN O.A.NO.170/01267-1271/2015 BY THE CAT, BANGALORE BENCH, BENGALURU VIDE ANNEX-A. IN WP NO. 48415/2016 BETWEEN: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001. 2. THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, GOVERNMENT OF INDIA, "LOKANAYAK BHAVAN", KHAN MARKET, NEW DELHI-110 001. 3. THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, - 15 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS NORTH BLOCK, NEW DELHI-110 001. 4. THE PRINCIPAL DEPUTY COMMISSIONER OF INCOME TAX KARNATAKA AND GOA REGION, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001. 5. PRINCIPAL COMMISSIONER OF INCOME TAX, MYSORE NO.55/1, SHILPASHREE VIDYARANYA COMPLEX, VISHVESHWARANAGAR, MYSORE-08. ...PETITIONERS (BY SRI. B PRAMOD, CGC) AND: SMT. J. MAMATHA W/O. SHRI. K. SATISH, AGED ABOUT 45 YEARS, OCC: INCOME TAX INSPECTOR, INCOME TAX OFFICE, CAUVERY PARK ROAD, MANDYA-571 401. ...RESPONDENT (RESPONDENT SERVED AND UNREPRESENTED) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIRECTIONS AT PARAGRAPH 39 OF THE ORDER DATED 27.01.2016 PASSED IN O.A.NO.170/01345/2015 BY THE CAT, BANGALORE BENCH, BENGALURU. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE T.M.NADAF - 16 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) In the above batch of writ petitions, the Union of India as well as certain of the applicants before the Central Administrative Tribunal, Bangalore Bench, Bangalore (for short “Tribunal”) are before this Court, questioning the common order dated 27.01.2016 in O.A.NO.980-981/2015 in W.P.No.43898/2016; O.A.No.980-981/15; O.A No.1267-1271/2015; O.A.No.1256-57/2015 in W.P.No.43103/2016; O.A.No.170/01256-01257/2015 in W.P.No.47212/2016; O.A.No.170/01258/2015 in W.P.No.47214/2016; O.A.No.170/01280/2015 in W.P.No.47771/2016; O.A.No.170/01267-1271/2015 in W.P.No.48370/2016 and O.A.No.170/01345/2015 in W.P.No.48415/2016 whereunder the Tribunal passed the following order : “Therefore, after considering the entire facts and circumstances of the case and in the light of the discussions made in the preceding paras, we hold that the revised seniority list of the Income Tax Inspectors as prepared by the respondents and - 17 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS issued by orders dated 28.07.2015 based on the principle laid down in Apex Court’s order in the case of N.R.Parmar V/S Union of India are in order and does not call for any interference by this Tribunal. However, as discussed in the earlier paras, we are inclined to hold that the promotion already granted to the applicants by the respondents as Income Tax Officers need to be protected on personal basis. Therefore, we direct the respondents to retain the applicants as Income Tax Officers by temporary upgradation of equivalent posts of Income Tax Inspectors till such time they are granted regular promotion in terms of their position in the revised seniority list. However, their position in the seniority list of Income Tax Officer will be based on the date of their actual promotion only and not taking into account the period in which they are being retained as ITO without reversion.” 2. The Union of India is before this Court aggrieved by a portion of the direction issued by the Tribunal wherein the Tribunal directed the respondents to retain the applicants as Income Tax Officers by temporary upgradation of equivalent posts of Income Tax Inspectors till such time - 18 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS they are granted regular promotion in terms of their position in the revised seniority list. Whereas some of the applicants before the Tribunal are before this Court in W.A.No.43103/2016 praying to set aside the order dated 27.01.2016 in O.As.No.980-981/2015 and seeking for a direction to the official respondents, restraining them from disturbing the seniority of the petitioners as Inspectors of Income Tax and upholding the promotion made as Income Tax Officers without disturbing their ranking. 3. Heard Sri.B.Pramod, learned CGC for petitioners- Union of India and others and Sri.Ranganatha Jois, learned counsel for petitioners who are applicants before the Tribunal. Perused the entire writ petitions papers. 4. Learned counsel Sri.B.Pramod files a memo dated 30.06.2025 enclosing 2 documents i.e., (i) order dated 13.06.2024 in W.P.No.5172/2024 C/W W.P.No.5118/2024. (ii) Order No.68 of 2024-25 dated 13.12.2024 issued by the Commissioner of Income Tax (Administration & TPS) - 19 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS Karnataka and Goa Region, Bengaluru publishing final seniority list and revision of inter-se seniority list of the cadre of Income-Tax Officers and Income-Tax Inspectors. Learned counsel Sri.Pramod would submit that this Court, in W.P.No.5172/2024 disposed of on 13.06.2024 directed the petitioner-Union of India to follow the ratio of judgment in K.Meghachandra Singh and others V/S Ningam siro and others reported in (2020) 5 SCC 689 and operate the seniority list accordingly, with an observation that seniority list as well as promotions made will be subject to revision as and when the matter is finally settled by the larger bench constituted to decide the issue as required in the case of Hariharan and others V/S Harsh Vardhan Singh Rao and others reported in 2022 SCC OnLine SC 1717 case. Relevant paragraph 9 reads as follows: “In the above view of the matter, we direct that the petitioners shall follow the ratio of the Judgment in K.Meghachandra Singh’s case (supra), and shall operate the seniority list - 20 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS accordingly. The seniority list which was prepared on the basis of the ratio in N.R. Parmar’s Case shall stand protected as observed by the three- judge bench in K.Meghachandra Singh’s case (supra) It is made clear that the seniority list as well as the promotions made will be subject to revision as and when the matter is finally settled by the larger bench constituted to decide the issue as required in Hariharan’s case (supra). The impugned order shall stand modified to that extent.” 5. Learned counsel Sri.Pramod would further submit that in pursuance of the direction issued by this Court as stated above, the petitioners-Commissioner of Income Tax (Administration-TDS) (Karnataka-Goa) Region, Bangalore, passed order No.68/24-25 dated 31.12.2024 publishing final seniority list on revision of inter-se seniority of the cadre of Income-Tax Officers and Income-Tax Inspectors. Both learned counsel Sri.Pramod and learned counsel Sri.Ranganath Jois would submit that in view of the subsequent developments, the prayer of the petitioners would no more survive for consideration. - 21 - HC-KAR NC: 2025:KHC:23765-DB WP No. 43898 of 2016 C/W WP No. 43103 of 2016 WP No. 47212 of 2016 AND 4 OTHERS 6. On hearing the learned counsel for the parties and on perusal of the entire writ petition papers, we are also of the view that the direction issued by the Tribunal was to continue the Income-Tax Officers by temporary upgradation in the equivalent post of Income-Tax Officers, till such time they are granted regular promotion, in terms of their position in the revised seniority list. Since the revised seniority list is published, grievance of the Union of India would no more survive. 7. With the above, all the writ petitions stand disposed of. All contentions of the parties are left open. Sd/- (S.G.PANDIT) JUDGE Sd/- (T.M.NADAF) JUDGE MPK CT:bms List No.: 1 Sl No.: 2