• Tax related

Five years experience in the post below is prescribed for departmental promotion as Commissioner of Income Tax. A person who had lesser than such experience was promoted on 1st Jan 2012. As Commissioner he heard and disposed off some tax matters in the following 6 months. By that time a High Court quashed his promotion also and consequently he was demoted to his previous post on 1st July 2012.

One of the parties whose case was decided by the said Commissioner during the said 6 months period filed a case before the High Court challenging his decision on the ground that he was not promoted properly and hence his decision is invalid. Will he win?
Asked 10 years ago in Taxation

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1 Answer

The party can win only if they are able to show some prejudice caused to them by the ruling of the said commissioner. It is the post and not the person which is relevant when a decision is given by a particular court. the party cannot be said to be harmed when they lost the case after arguing the case on merits before a judicial person. Just because the Commissioner was not promoted properly, the decisions taken by him does not become invalid.

Shaveta Sanghi
Advocate, Chandigarh
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