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        The HC exercised its writ jurisdiction to quash the departmental proceedings initiated against the petitioner, where allegations of falsification in public records and wrongful implication in an assessment order were raised. The Court found that the petitioner was not holding the post of Superintendent of Taxes at the time the impugned assessment orders were passed, which were issued by different officers, thereby negating the basis for the disciplinary action. The memo and charges issued to the petitioner were deemed unsustainable as he was not attached to the relevant charge during the alleged period. Although departmental proceedings are generally immune from judicial interference absent procedural irregularities, the Court held that the preliminary stage of the proceeding and lack of material against the petitioner warranted intervention. Consequently, the writ petition was allowed, and the disciplinary proceedings were quashed and disposed of.

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        ActsIncome Tax
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