9911796707
TMI Blog2014 (9) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... . Having regard to the nature of the matter and the specific circular of 23.05.2001, coupled with the fact that the Finance Act in the present instance endorsed the creation of the post of Principal Commissioner of Income Tax with effect from 01.06.2013, we are of the opinion that the Central Government should not take any final decision, or at least go ahead and make any appointment pursuant to the recommendations of the impugned DPC during the pendency of the proceedings before the CAT At the same time, we are of the opinion that having regard to the matter and the nature of the submissions made, the CAT should endeavour to complete the hearing and render its decision at the earliest convenience, preferably within eight weeks from today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... created post based upon administrative instructions which had apparently received Cabinet approval. Among the petitioner's contentions were that newly created post fell outside the existing statutory authorities such as the Commissioner of Income Tax, and had to be backed by necessary amendments to the statute. It is submitted that the amendment was, in fact, carried out through the Finance Act, 2014 (No.2 of 2014) and brought into force with effect from 06.08.2014. However, the DPC has been constituted contrary to the said Amendment. The second main contention which the petitioner relied upon ? and which is reiterated before us, is that one amongst the several candidates considered for the post of Principal Commissioner happened to be the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order discloses that till date, the DPC recommendations have not been acted upon. The order also states that the recommendations were in the process of being sent by the UPSC to the Central Government. Having regard to the nature of the matter and the specific circular of 23.05.2001, coupled with the fact that the Finance Act in the present instance endorsed the creation of the post of Principal Commissioner of Income Tax with effect from 01.06.2013, we are of the opinion that the Central Government should not take any final decision, or at least go ahead and make any appointment pursuant to the recommendations of the impugned DPC during the pendency of the proceedings before the CAT At the same time, we are of the opinion that having re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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