Supreme Court of India

Ajay Gandhi and Anr. v. B. Singh and Ors

Neutral citation
Reported as [2004] 1 S.C.R. 164
Bench V. N. Khare and S.B. Sinha JJ.
Decided 5 January 2004

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

What the Court ordered

We are of the opinion that such a course of action may not be necessary but we hasten to add that D the President, in all fairness, should consult two Senior Vice-Presidents before passing such orders of transfer and posting.

Judgment, page 12

From the headnote

Income Tax Act, 1961-Sections 252, 254 and 255-Delegation of Financial Powers Rules, 1958-Rule I-Income Tax Appellate Tribunal- President exercising powers of transfer of judicial and accountant members to places where different Benches functioning since its inception-Finance Ministry directing seeking of prior approval of Ministry for postings and transfers of members-Validity of-Held: Since independence of Tribunal is essential this long standing practice should prevail-More so, when Central Government opines that power of transfer and posting is part of administrative function of President

Authorities it was built on

Where later benches applied it

Of those, 1 referred to

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