9911796707
TMI Blog2007 (10) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... alakrishnan Nair, The petitioner was the applicant in OA No.287/05. The respondents herein were the respondents in the OA. 2. The brief facts of the case are the following. The petitioner is an Income Tax Inspector. For promotion to the post of Income Tax Officer, he should clear the departmental test consisting of five subjects. The first subject is Income Tax Law with two pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks in the subject Examination of Accounts and the Language Test Paper will be restricted to 100. 2. A candidate who has secured 60% or more marks in a particular subject or subjects in one examination will be exempted from appearing in that subject or those subjects in the subsequent examinations. For the purpose of reckoning 60% marks in a particular subject, IT Law-I and IT Law-II will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tively. In 2002 also, he attempted those two papers of the said subject and got 57 and 56 marks respectively out of 100. He submits, if his marks for the said subject for the year 2002 are reckoned, it can be taken that he has cleared the examination. But the respondents are reckoning only the marks of 2003 examination. Feeling aggrieved by the said interpretation of the Rules by the respondents, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Normally the courts will be slow to interfere with such interpretations. See the decision of the Apex Court in Keshav Mills Co. Ltd v. Commissioner of Income Tax (AIR 1965 SC 1636). In the said decision, the Apex Court has held that the view taken on a legal point which held the field for a long time should not be disturbed, even if a different view is possible. In the result, the Writ Petition fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
