Supreme Court of India
Ajay Gandhi and Anr. v. B. Singh and Ors
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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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