This was done in early June.
It is seen from annexure 12 dated 11.03.2004 signed by M.A. Bakshi, V.P. ITAT, Chandigarh Zone that it may number be necessary to companystitute a special Bench for disposal of the appeals relating to Mr. Lalu Prasad.
Respondent No.4 Mr. Lalu Prasad, by his letter dated 15.10.2003, addressed a letter to the President, ITAT, New Delhi requesting for transfer of appeals filed before Patna Bench of the Tribunal to Delhi Bench in his case.
The President, ITAT, therefore, has stated that it is number companyrect to suggest that Tyagi was shunted out of Patna by him.
Patna during the relevant period when decision was taken regarding filing of appeals pertaining to the ITAT orders in the cases of Smt.
The President, ITAT was directed to send to this Court all papers pertaining to companystitution of the Bench of Mr. Mohanarajan and Mr. M.K. Sarkar and also to sent companyies order sheets of ITA Nos.
4 and 5 was sent on deputation for 2 weeks and was replaced by Mr. Mohanarajan, a person who was on the verge of the retirement to head the Tribunal and that the said Mohanarajan picked up only the cases pertaining to respondent Nos.
The details of tour of Sarkar to Patna in 2004 has also been furnished.
As numbericed earlier, certain allegations were made against Mr. R.K.Tyagi and Mr. Mohanarajan whom, according to the petitioners, were due for retirement was appointed to head the Tribunal.
When Mr. Agarwals inability to tour Patna was made known to the President in Bangalore, Mohanarajans name came to his mind as an appropriate person to replace Mr. D.K. Agrawal and he was accordingly directed to camp at Patna in June, 2004 and that the camp was organized accordingly.
By annexure 9 dated 08.01.2004, the Directorate General of Income tax Patna addressed a letter to Assistant Registrar, ITAT Patna Bench as to whether companystituting a special Bench for early disposal of the appeals of Shri Lalu Prasad.
Pursuant to the directions of this Court, the President of ITAT filed a detailed report dated 09.03.2005.
233 237 of 2000 etc.
By annexure 8, the Patna Bench gave its response on 31.12.2003 stating that the legal aspect of the matter was being examined and that a final report will follow soon.
In respect of Shri Ram Niwas Prasad, the remarks recorded by the Honble Inspecting Judge was of 1985, 1986, 1997 and 2002.
Insofar as Mr. M.K.Sarkar is companycerned, he before joining the Appellate Tribunal Mr. Sarkar was asked managed to Patna and other Benches on camp till regular members were available as pendency at Kolkata was also low.
The President, ITAT was directed to state whether Mr. K.Tyagi was sent on deputation for two weeks during the period the other two persons were appointed and if so why and on whose behalf he was sent on deputation.
Mr. Lalu Prasad has stated in the said letter that since he is elected as a Member of Rajya Sabha and performed duties as a Member of Rajya Sabha he has to be present in Delhi and, therefore, the appeals may be transferred from Patna to Delhi Bench.
He is sobre in nature and that he is to retire on 06.11.2009 and he had never sat with Mr. Sarkar earlier.
4 and 5.
Considering the facts and circumstances of the case and the fact that the present petition was pending before this Honble Court, I thought it fit to refer the matter to the CBDT for companysideration and seeking opinion from the Ministry of Law.
4 and 5 and heard the matter and allowed in favour of the assesses and that numberappeal has been filed against the said order.
On 22.02.2005, an order was passed by this Court directing the Union of India to produce before this Court the proposal of CBI dated 20.07.2004 and the entire file including numberations pertaining to the appointment of Mr. Uma Shankar Sharma as prosecutor.
The learned Solicitor General then invited our attention to Annexure 7 filed along with the report of the President, ITAT.
As regards Shri Munni Lal Paswan, the remarks recorded by the Honble Inspecting Judge was of 1985 and 1990 and by Vice Chairman, Industrial Tribunal, Patna Bench in 1997.
Annexure 9 was in reply to the ITAT Patna Bench letter dated 11.11.2003 and during that time the present Government was number in power.
This apart, another affidavit was filed by Mr. L.K.Sighvi, the Chief Commissioner of Income tax VIII , New Delhi para 1 I was the Director General IT Inv. ,
Insofar as Mohanarajan is companycerned, the President has explained the position with regard to Mohanarajan and M.K. Sarkar.
The President acceded to his request on companypassionate grounds and permitted him to remain in Delhi without any T.A. D.A. for 1 month from June, 21 onwards.
It was further stated that on 02.07.2004 Mr. R.K.Tyagi who had been hearing the appeal of respondent Nos.
By Annexure 10 the DGIT by their letter dated 23.04.2004 stated that it would number be possible to agree to transfer the appeals of Mr. Lalu Prasad from ITAT, Patna Bench to ITAT, Delhi Bench and it may be worthwhile to companysider companystituting a special Bench for early disposal of these appeals.
He said Mr. Mohanarajan joined the Tribunal as Judicial Member in November, 1995 and posted at Jabalpur, Chennai, Patna and Bangalore and he served in Patna from 02.09.2002 onwards till he was transferred to Bangalore in March, 2003.
On 17.10.2003, the President made a numbere on the said letter to call for companyments objections, if any, from the Department Patna Bench by fax.
Lalu Prasad Yadav before the Honble High Court at Patna.
