https://www.taxtmi.com/caselaws?id=39953 The Supreme Court held that the reversion of the respondent from the position of officiating Income-tax Officer to inspector of income-tax did not constitute a reduction in rank warranting safeguards under Article 311 of the Constitution. The Court emphasized that reversion due to unsuitability, without punitive intent, is not considered a punishment under Article 311. As the reversion was based on the respondent's unsuitability for the position, the Court ruled in favor of the appellant, setting aside the High Court's judgment and dismissing the respondent's writ petition. en-us Mon, 07 Apr 1969 00:00:00 +0530 Fri, 14 Apr 2017 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39953 The Supreme Court held that the reversion of the respondent from the position of officiating Income-tax Officer to inspector of income-tax did not constitute a reduction in rank warranting safeguards under Article 311 of the Constitution. The Court emphasized that reversion due to unsuitability, without punitive intent, is not considered a punishment under Article 311. As the reversion was based on the respondent's unsuitability for the position, the Court ruled in favor of the appellant, setting aside the High Court's judgment and dismissing the respondent's writ petition. Case-Laws Income Tax Mon, 07 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39953