1
REPORTABLE
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 7764 OF 2021
[Arising out of Special Leave Petition (C) No. 30001 of 2017]
SUNNY ABRAHAM ......APPELLANT(S)
VERSUS
UNION OF INDIA & ANR. ....RESPONDENT(S)
J U D G M E N T
ANIRUDDHA BOSE, J.
Leave granted.
2. The appellant before us, at the material point of time was an
Assistant Commissioner of Income Tax. The authorities issued a
memorandum of charges (charge memorandum) proposing to hold
an inquiry against him on 18th November, 2002 for major penalty
under Rule 14 of the Central Civil Services (Classification, Control
and Appeal) Rules, 1965. Disciplinary proceeding was initiated
against him on 19th September, 2002. Allegation against him was
that while functioning as an Income Tax Officer in Surat during the
2
year 1998, he, in collusion with a Deputy Commissioner of Income
Tax, had conducted a survey under Section 133A of the Income-Tax
Act, 1961 in five proprietary group concerns of one Mukeshchandra
Dahyabhai Gajiwala and his family and demanded a sum of rupees
five lacs other than legal remuneration from the said individual
through his advocate for settling the matter. It was further alleged
in the articles of charge that he, alongwith the said Deputy
Commissioner, had demanded a sum of rupees two lacs other than
legal remuneration from the same individual and later on, the
Deputy Commissio...