The Tax Publishers2019 TaxPub(DT) 4872 (Ker-HC) : (2019) 265 TAXMAN 0178

INCOME TAX ACT, 1961

Section 120

Modified Rules relating to pass percentage viz., Clause VI had to given effect only from 26-5-2008 and not retrospectively for Departmental Examination for ITOs held in 1998 onwards.

Income-tax authority - Appointment of ITO - Retrospective applicability of Annexure A12 as regards departmental examination for ITOs -

Question arose for consideration was whether modified rules under Annexure A12 as regards Departmental Examination for Income Tax Officers reducing the pass mark from 60% to 50% could be given retrospective effect from 1998 onwards. Held: Virtually, an amendment as regards requisite percentage of marks in the matter of promotion to the post of ITO was brought down from 60% to 50% only by the Modified Rules only with effect from 26-5-2008. Attaching retrospectivity would definitely lead to chaos and anarchy in administration, inasmuch as persons who were ineligible to be promoted under the erstwhile Rules and thereby denied promotion would get a right to get promoted with retrospective effect and in such eventuality, it may, rather it would, entail reversion of persons who got qualified for promotion by passing the Departmental Examinations as per the rules then in vogue and thereupon, got promoted. Accordingly, 'Modified Rules' relating to pass percentage viz., Clause VI had to given effect only from 26-5-2008.

REFERRED :

FAVOUR : Against the petitioner

A.Y. :



IN THE KERALA HIGH COURT

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