TaxTMI 
TaxTMI 
1992 (3) TMI 343
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....ary proceedings against the respondent in terms of the charge-sheet dated March 13, 1989, filed by the appellant. This order was passed by the Vacation Bench of the tribunal on June 27, 1991. The second order sought to be challenged is an order dated July 15, 1991, whereby the tribunal directed that in case the commuted value of the pension payable to the respondent was refunded, the respondent should be paid the full value of the pension from the due date including the arrears pending the proceedings before the tribunal. We propose to set out only a few facts: At the relevant time, the respondent was an Income Tax Officer posted at New Delhi. On March 13, 1989, a memorandum of charges or charge-sheet was served on the respondent. The fir....
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....ciary, the trustees and the settlor were all from Delhi. Thus, the bulk of the donations were made by the parties in a different city far away. A good part of the funds of the trust was utilised by the trustees and other members of the Sehgal family, including the beneficiary. Details of such amounts have been given in the statement of imputations. Loans were also taken for substantial amounts from the trust by members of the Sehgal family for which no interest was charged. Curiously enough, none of the donors was ever assessed at an income exceeding Rs. 15,000 till the assessment year 1982-83 and most of the donors have been assessed to incomes less than Rs. 10,000 each. All the donors deposited in their bank account cash equal to the amo....
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....alleged, if proved, would have established misconduct and misbehaviour. It is surprising that without even a counter being filed, at an interim stage, the tribunal without giving any reasons and without apparently considering whether the memorandum of charges deserved to be enquired into or not, granted a stay of disciplinary proceedings as it has done. If the disciplinary proceedings in such serious matters are stayed so lightly as the tribunal appears to have done, it would be extremely difficult to bring any wrong-doer to book. We have, therefore, no hesitation in setting aside the impugned order of the tribunal and we direct that the disciplinary proceedings against the respondent in terms of the charge-sheet dated March 13, 1989 shall ....
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....culpability, namely, a desire to oblige himself or unduly favour one of the parties or an improper motive there is no reason why disciplinary action should not be taken. Appellants have also sought to impugne the order relating to the payment of pension, which we have referred to earlier. However, learned counsel for the appellants is unable to point out any provision under which the payment of provisional pension could be stopped pending enquiry. In the circumstances, we decline to interfere with that part of the order leaving it open to the appellants, if so advised, to make an application to the tribunal for varying or vacating the relief granted in connection with the pension. Considering all the facts and circumstances of the case, we ....