| The Tax Publishers2020 TaxPub(DT) 5167 (SC) : (2020) 274 TAXMAN 0379 INCOME TAX ACT, 1961
Section 261
Assessee preferred SLP to appeal against the judgment of Kerala High Court in C.V. Antony v. Chairman, Central Board of Direct Taxes (2019) 265 Taxman 178 (Ker-HC) : 2019 TaxPub(DT) 4872 (Ker-HC), whereby the High Court held that an amendment as regards requisite percentage of marks in the matter of promotion to the post of ITO as brought down from 60% to 50% by the Modified Rules only with effect from 26-5-2008, that retrospectivity would definitely lead to chaos and anarchy in administration, inasmuch as persons who were ineligible to be promoted under the erstwhile Rules and thereby denied promotion would get a right to get promoted with retrospective effect and in such eventuality, it may, rather it would, entail reversion of persons who got qualified for promotion by passing the Departmental Examiantions as per the Rules then in vogue and thereupon, got promoted, Accordingly, ''Modified Rules' relating to pass percentage, viz., Clause VI had to given effect only from 26-5-2008, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Income-tax authority - Appointment of ITO--Retrospective applicability of Modified Rules regards departmental examination for ITOs
Assessee preferred SLP to appeal against the judgment of Kerala High Court in C.V. Antony v. Chairman, Central Board of Direct Taxes (2019) 265 Taxman 178 (Ker-HC) : 2019 TaxPub(DT) 4872 (Ker-HC), whereby the High Court held that an amendment as regards requisite percentage of marks in the matter of promotion to the post of ITO as brought down from 60% to 50% by the Modified Rules only with effect from 26-5-2008, that retrospectivity would definitely lead to chaos and anarchy in administration, inasmuch as persons who were ineligible to be promoted under the erstwhile Rules and thereby denied promotion would get a right to get promoted with retrospective effect and in such eventuality, it may, rather it would, entail reversion of persons who got qualified for promotion by passing the Departmental Examiantions as per the Rules then in vogue and thereupon, got promoted, Accordingly, ''Modified Rules' relating to pass percentage, viz., Clause VI had to given effect only from 26-5-2008. Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : SLP dismissed.
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