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2023 (7) TMI 621 - SCH - Income Tax


Issues involved: Dismissal of special leave petitions due to respondent's superannuation, inquiry proceedings conclusion, and question of law regarding initiation of disciplinary proceedings.

Judgment Summary:

Issue 1: Dismissal of special leave petitions due to respondent's superannuation
The Supreme Court dismissed the special leave petition (SLP) as the respondent had already superannuated from service. The inquiry proceedings against the respondent were concluded with an exoneration by the Inquiry Officer. The Disciplinary Authority is yet to make a final decision on the inquiry report. The Court, considering the circumstances, declined to entertain the SLP and dismissed it. The question of law concerning the initiation of disciplinary proceedings under competent authority remains open for future consideration.

Issue 2: Conclusion of Diary No. 38864/2022
In Diary No. 38864/2022, the delay was condoned. The Court noted that the respondent had already superannuated from service. Given the specific facts and circumstances of the case, the Court decided not to entertain the special leave petition and dismissed it. Similar to the previous issue, the question of law was left open for future determination.

These judgments highlight the significance of the respondent's superannuation in the dismissal of special leave petitions and the importance of considering the completion of inquiry proceedings in such cases. The Court's decision not to entertain the petitions underscores the need for a thorough examination of the legal aspects surrounding disciplinary proceedings initiated by competent authorities.

 

 

 

 

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