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Income Tax - Highlights / Catch Notes

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The High Court upheld the dismissal from service imposed as a ...


Senior tax officer dismissed for unauthorised absence, defaming govt in media.

Case Laws     Income Tax

September 2, 2024

The High Court upheld the dismissal from service imposed as a penalty on the petitioner, an Additional Commissioner of Income Tax, for his acts of misconduct. The two charges proved were unauthorized absence from duty for a prolonged period from 09.11.1998 to 19.06.2000 and making unauthorized, scandalous statements to the media against the government, damaging its reputation. The court found the punishment proportionate to the gravity of multiple acts of misconduct, including making false allegations against senior officials. The petitioner's past record of suspension and disciplinary proceedings for misconduct further justified the dismissal. The High Court held that dismissal was not a disproportionate penalty, and the state did not use a sledgehammer to crack a nut in this case.

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