Shri R B Deshpande vs REVENUE

Court
Central Administrative Tribunal

1

Item No.01 (C-1) O.A. No.3996/2026

Central Administrative Tribunal
Principal Bench: New Delhi


O.A. No.3996/2026

th
This the 14 day of October, 2026


Hon’ble Mr. Justice Ranjit More, Chairman
Hon’ble Mr. Rajinder Kashyap, Member (A)

1. Shri R.B. Deshpande
S/o Sri B.H. Deshpande
R/o 3390/I, 6th Main, II Cross, RPC Layout,
Hampinagar, Bengaluru–560104.
Retired as ACIT.

2. Shri Ananthanarayana N.R.
S/o Late Sri N.S. Ramakrishnaiah
R/o 151, Sharada Colony, 1st H Cross, 7th Main, 3rd
Stage, IV Block, Basaveswaranagara, Bangalore–
560079.
Retired as Income Tax Officer.

3. Shri Asokavardhan M.R.
S/o Late Sri M. Raja Rao
R/o 115, New Income Tax Layout, 2nd Block, 3rd
Cross, Jyothi Nagar, Bengaluru–560072.
Retired as ACIT.

4. Shri Bagalkotkar B.L.
S/o Sri Laxman
R/o Plot No. 2659, Sector 12, M.M. Extension, Behind
Old Post Office, Belagavi–590016.
Retired as Income Tax Officer.

5. Shri Bhaskaran O.M.
S/o Sri K. Krishnan Nair
R/o 28, I Cross, I Main, Sundaranagar, Gokula,
Bengaluru–560054.
Retired as Income Tax Officer.

6. Shri Chandrashekar U.N.
S/o Sri Narasimhaiah
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
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2

Item No.01 (C-1) O.A. No.3996/2026

R/o Akshaya, 3rd Main, Lalitha Murthy Block,
Saraswathipura, Hassan–573202.
Retired as Income Tax Officer.

7. Shri Chavan J.B.
S/o Sri Balu Vitobha Chavan
R/o Plot No. 177, 1st Stage, R.C. Nagar, Tilakwadi
Post, Belagavi–590006.
Retired as Income Tax Officer.

8. Shri Gopinathan Nair C.G.
S/o Sri Govindan Nair
R/o 001, Sumadhura Madhuram, ECC Road, Next to
Loyal City Supermarket, Whitefield, Bengaluru–
560066.
Retired as Income Tax Officer.

9. Shri Gururaj V.K.
S/o Late Sri V. Krishnamurthy
R/o 61, 4th B Block, 7th A Cross, Koramangala,
Bengaluru–560034.
Retired as Income Tax Officer.

10. Shri Janaj M.H.
S/o Sri D. Haibatti
R/o Plot No. 505, Sector No. 5, Beside Jothiba
Temple, Shiva Basava Nagar, Belagavi–590010.
Retired as Income Tax Officer.

11. Shri Johnkutty C.
S/o Late Sri T. Chacko
R/o 2144, 16th E Main, HAL 2nd Stage, Indiranagar,
Bengaluru–560038.
Retired as Income Tax Officer.

12. Shri Keni V.G.
S/o Sri Ganapathi Nagappa Bant
R/o Shree Ganapati Nivas, At and Post Kasaba Keni,
Ankola Taluk, Uttara Kannada District–581314.
Retired as DCIT.

13. Shri Maben E.I.
S/o Late Sri Victor Maben
R/o Door No. 25-21-1340/10, Sunlight, I Cross,
Jeppu Bappal, Mangaluru–575002.
Retired as Income Tax Officer.
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
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YAKSH
YADAV

3

Item No.01 (C-1) O.A. No.3996/2026

14. Shri Naik K.N.
S/o Sri Narayan S. Naik
R/o 246, Sai Shyam, Rani Channamma Nagar, 1st
Stage, Belagavi–590006.
Retired as Income Tax Officer.

15. Smt. Neeta Girish Baindur
D/o Late Sri Ramdas B. Padukone
R/o Flat No. 1127, Prestige Kensington Garden, HMT
Factory Road, Jalahalli, Bengaluru–560013.
Retired as Income Tax Officer.

16. Smt. Parimala S.
D/o Sri Sundaresa Iyer
R/o Flat No. D-1, Block 1, Samhita Green Oaks, 4th A
Cross, Kaggadasapura, C.V. Raman Nagar,
Bengaluru–560093.
Retired as Income Tax Officer.

17. Sri Parvati V.S.
S/o Venkatesh Srinivasa Rao
R/o MIG-282, 15th Cross, Navnagar, Hubballi–
580025.
Retired as Income Tax Officer.

18. Shri Raikar C.G.
S/o Govindrai P. Raikar
R/o Flat No. 903, Orchid Block, B-2 Block, H.M.
World City, Raghavan Palya, J.P. Nagar 9th Phase,
Anjanapura, Bengaluru–560108.
Retired as Income Tax Officer.

19. Shri Ramamurthy K.V.
S/o Late Sri Venkataramaiah
R/o L-2, Devi Nagar, Ooty Road, 1st Main,
Nanjangud, Mysuru–571301.
Retired as Income Tax Officer.

20. Shri Salahuddin Khan T.G.
S/o Late Sri T.S. Ghouse Khan
R/o No. 3904, Mosque Road, Navayathwadi Mohalla,
Hassan–573201.
Retired as Income Tax Officer.

21. Shri Shetiya M.S.
S/o Sri Shridhar
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
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YAKSH
YADAV

4

Item No.01 (C-1) O.A. No.3996/2026

R/o 652, R.C. Nagar, 2nd Stage, Post Tilakwadi,
Belagavi–590006.
Retired as Income Tax Officer.

22. Shri Shinde P.T.
S/o Sri Tukaram
R/o Plot No. 2720, Sri Sai Krupa, Double Road, 3rd
Cross, Near Srinagar Garden, Mahantesh Nagar,
Belagavi–590017.
Retired as DCIT.

23. Shri Ulhas R. Shirali
S/o Sri Ramakrishna Rao Shirali
R/o Plot No. 22, Scheme No. 13, Opp. TV Centre,
Doordarshan Nagar, Belagavi–590019.
Retired as Income Tax Officer.

24. Shri Vyasamudri T.P.
S/o Sri Panduranga Vysamudri
R/o B-1603, Mahindra Windchimes, Arekere,
Bannerghatta Road, Bengaluru–560076, Karnataka.
Retired as Income Tax Officer.

25. Shri T.V. Dakshinamurthy
S/o Sri T.V. Venkata Subba Sastry
R/o Block C-126, Mahaveer Woods Apartment, 19th
Cross, 22nd Main, J.P. Nagar 5th Phase, Bengaluru–
560078.
Retired as Income Tax Inspector.

26. Shri Harapanahally R.V.
S/o Sri H. Venkatesh
R/o A-607, Block A, Cynosure Whitespaces
Apartment, Koralur Road, Thirumala Setty Halli
Cross, Bengaluru–560067.
Retired as Income Tax Inspector.

27. Shri Kulkarni L.K.
S/o Late Sri K.G. Kulkarni
R/o 72/94, Revanna Compound, New No. 95,
Gavipuram Extension, II Cross, Masti Venkatesha
Iyengar Road, Bengaluru–560019.
Retired as Income Tax Inspector.

28. Shri Kulkarni S.S.
S/o Sri Shrudhar R. Kulkarni
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
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YAKSH
YADAV

5

Item No.01 (C-1) O.A. No.3996/2026

R/o City Residency, Opp. Sai Mandir, Navnagar,
Hubballi–580025.
Retired as Income Tax Inspector.

29. Shri Lakshmikant R.O.
S/o Late Sri R. Obalappa
R/o No. 197, Subbarama Setty Road, Basavanagudi,
Bengaluru–560004.
Retired as Income Tax Inspector.

30. Smt. Leelamma Verghese
D/o Sri K.P. Samuel
R/o 3B/23, Seema Society, N. Dutta Marg, Four
Bungalows, Andheri (West), Mumbai–400053.
Retired as Income Tax Inspector.

31. Shri Naddoni M.N.
S/o Sri N.L. Naddoni
R/o MIG-377, Mrinalini Kuvempu Road, 17th Cross,
Opp. Employment Office, Navanagar, Hubballi–
580025.
Retired as Income Tax Inspector.

32. Smt. Rosy G. Mampilly
D/o Sri George Mampilly
R/o 111/112, Landmark Towers, Mith Chowky, Link
Road, Malad (West), Mumbai–400064.
Retired as Income Tax Inspector.

33. Shri Shahapurkar S.N.
S/o Late Sri N.D. Shahapurkar
R/o CTS 72, Cross No. 3, Adarsh Nagar, M.
Vadagaon, Belagavi–590005.
Retired as Income Tax Inspector.

34. Shri Srirangapura
S/o Late Sri Javare Gowda
R/o 53, I Main Road, Maruthi Extension, Bengaluru–
560021.
Retired as Income Tax Inspector.

35. Shri Vasantha P.J.
D/o Late Sri P. Jagannathan (as recorded in the
original)
R/o Hrishikesh No. 30, Bank of Baroda Colony, 24th
Main, J.P. Nagar 7th Phase, Bengaluru–560078.
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
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YAKSH
YADAV

6

Item No.01 (C-1) O.A. No.3996/2026

Retired as Income Tax Inspector.

36. Shri D.N. Malode
S/o Sri Narasappa Malode
R/o 310, 3rd Floor, Guruji Gokul Apts., Near J.P.
Nagar Garden, Gokul Road, Hubballi–580032.
Retired as Income Tax Officer.

37. Smt. Sudha Ranganath
D/o M.V. Sreenivasa Iyengar
R/o 1119, II Block, 3rd Main Road, BEL Layout,
Vidyaranyapura, Bengaluru–560097.
Retired as Income Tax Officer.

38. Shri C.K. Ramadevi
D/o Late Sri C. Krishna Murthy
R/o 831, 17th ‘F’ Main, V Block, Rajajinagar,
Bengaluru–560010.
Retired as Income Tax Officer.

39. Shri Ramachandra M. Hublikar
S/o Sri Melagireppa Hublikar
R/o Flat No. 312, Kanhaiyya Apartment, Near District
Judge Quarters, Amargol, Hubli–580025, Karnataka.
Retired as Income Tax Officer.

40. Shri S.T. Irkal
S/o Sri Tippanasa Irkal
R/o 285/MIG-1, 10th Cross, 3rd Main Road,
Siddalinganagar, Gadag–582101.
Retired as Income Tax Inspector.

41. Shri H.B. Tashildar
S/o Sri Bharma P. Tashildar
R/o No. 2531, Income Tax Colony, Mahantesh Nagar,
Belgaum–590016, Karnataka.
Retired as Income Tax Inspector.

…Applicant

(By Advocate: Mr. Maneesh Jain with Mr. Sanjeev and Mr.
Dharmender)

Versus


Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
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YAKSH
YADAV

7

Item No.01 (C-1) O.A. No.3996/2026

1. Chairman, Central Board of Direct Taxes (CBDT)
Department of Revenue, Ministry of Finance, Kartavya
Bhavan, New Delhi–110001.

2. Member (Administration), Central Board of Direct
Taxes Department of Revenue, Ministry of Finance,
Kartavya Bhavan-1, New Delhi.

3. Principal Director General of Income Tax, Human
Resources Development (HRD) 2nd Floor, Jawaharlal
Nehru Stadium, Pragati Vihar, New Delhi–110033.

4. Principal Chief Commissioner of Income Tax (CCA),
Karnataka & Goa 2nd Floor, C.R. Building, Queens
Road, Bengaluru–560001.

…Respondents


(By Advocate: Mr. Girish Pandey with Mr. Dharmender Kr.
Pandey)
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
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YAKSH
YADAV

8

Item No.01 (C-1) O.A. No.3996/2026

ORDER (ORAL)

Per: Justice Ranjit More, Chairman:
Having heard learned counsel for the parties, we deem
it appropriate to dispose of the present O.A. with the
following directions:
(i) The respondents/competent authority are
directed to consider and decide the individual
representations submitted by the applicants, copies
whereof are annexed at pages 28 to 150 of the present
O.A., within a period of eight weeks from the date of
receipt of a copy of this order.
(ii) It is made clear that we have not gone into the
merits of the case, and nothing stated in this order
shall be construed as an expression of opinion on the
merits of the case.
(iii) The respondents/competent authority shall
consider the aforesaid representations independently,
in accordance with law and on their own merits, and
pass a reasoned and speaking order thereof.
(iv) Needless to mention, in the event the decision
taken on their respective representations is adverse to
their interests, the applicants shall be at liberty to
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
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YAKSH
YADAV

9

Item No.01 (C-1) O.A. No.3996/2026

approach this Tribunal by way of an appropriate
Original Application, in accordance with law.
2. Pending M.A.s, if any, shall also stand disposed of.
There shall be no order as to costs.


(Rajinder Kashyap) (Justice Ranjit More)
Member (A) Chairman



/yy/
Digitally signed by YAKSH YADAV
DN: C=IN, O=CENTRAL ADMINISTRATIVE TRIBUNAL PRINCIPAL BENCH, OU=Central
Administrative Tribunal PRINCIPAL Bench,
PostalCode=110001, L=Central Delhi, S=Delhi, STREET="61/35, COPERNICUS MARG, NEW
DELHI 110001", Phone=
83adb11718fb7b39906534c3b0931bebbe6cca1ca
f80f9d70a44adbceedf0ddf, SERIALNUMBER= 875f17e46115f4929118cd40b8a596d46b65e2cb7
4f3efe11079d869ece1abc3, E=yakshyadav97@
gmail.com, CN=YAKSH YADAV
Reason: I agree to the terms defined by the placement of my signature in this document
Location:
Date: 2026.10.23 10:56:54+05'30'
Foxit PDF Reader Version: 2025.2.1
YAKSH
YADAV