Bombay High Court
GANGESHWAR MISHRA AND ANRversusTHE UNION OF INDIA THR THE SECRETARY MINISTRY OF FINANCE AND ORS
- Decided
- Disposal
- Disposed Off
Holding
The Bombay High Court upheld the Delhi High Court decision and dismissed the petition challenging the CAT order.
Summary
The petitioners challenged a Central Administrative Tribunal order dated 28‑03‑2024 concerning the supersession of Income Tax Department recruitment rules. The respondents relied on a Division Bench order of the Delhi High Court in Sachin Amar Kholwad & Ors. v. Union of India, which had affirmed the validity of the recruitment rule changes and was said to have attained finality. The Bombay High Court examined whether the Delhi High Court decision was binding on the present challenge. Finding no reason to depart from the earlier judgment, the Court agreed with the respondents. Consequently, the writ petition was dismissed and the matter disposed of.
Issues considered
- Whether the Delhi High Court judgment in Sachin Amar Kholwad & Ors. v. Union of India is binding and conclusive on the challenge to the CAT order regarding supersession of Income Tax Department recruitment rules
- Whether the CAT order dated 28‑03‑2024 can be set aside in view of the earlier High Court decision
Subjects
- Recruitment Rules
- Income Tax Department
- Central Administrative Tribunal
- Supersession
- Writ Petition
- Judicial Review
- Delhi High Court precedent
Judgment
32.WP.3201.2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 3201 OF 2025
Gangeshwar Mishra & Anr ...Petitioners
Versus
The Union Of India & Ors ...Respondents
Ms Priyanka Mehndiratta for the Petitioners
Adv. Rahul Walia a/w. Ms Asmita Pendharkar for the Respondent Nos. 4 and 5
CORAM : MAHESH CHANDRA TRIPATHI, CJ. &
ADVAIT M. SETHNA, J.
DATE : 17th SEPTEMBER, 2026.
P.C.:
1. We have heard the learned Counsel for the parties.
2. The instant Petition is preferred challenging the impugned judgment and
order of the Central Administrative Tribunal dated 28/03/2024 in Original
Application No. 715/2019.
3. At the outset, learned Counsel for Respondents placed the Division Bench
order dated 07/07/2025 passed by the Delhi High Court in W.P.(C) 8262/2025 &
CM APPL. 36035/2025 (Sachin Amar Kholwad and Ors. vs. Union of India) ,
whereby the directions issued in the order dated 16/04/2025 passed by the learned
Central Administrative Department, Principal Bench, New Delhi in
O.A.1864/2023 titled Vikram Niranjan & Ors. vs. Secretary, Minister of Finance,
Department of Revenue & Ors. the O.A. filed by the Respondent Nos. 5 to 27 were
confirmed.
4. The Petitioner has mounted a similar challenge on the premise of the
supersession of Income Tax Department (Group ‘C’) Recruitment Rules 2003, the
Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax
Assistant Group C Posts, Recruitment Rules 2015 as published. The learned
AKN 1
32.WP.3201.2025.doc
Counsel for Respondents submits that the ground which has been urged before this
Court is conclusively settled by the Division Bench of Delhi High Court and the
order impugned entails no such consequences wherein this Court may take a
different view. He further makes a statement that the judgment and order dated
07.07.2025 has attained finality.
5. Considering the factual situation as emerged before us, we are not inclined
to take a different view. We are in the respectful agreement of the judgment and
order passed in Sachin Amar Kholwad & Ors. (Supra) by the Delhi High Court.
6. In light of the above, the instant Writ Petition is accordingly Disposed Of.
[ADVAIT M. SETHNA, J.] [CHIEF JUSTICE]
AKN 2
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