Law:

Section:

Section 117 of the Income-tax Act, 1961 - Appointment of income-tax authorities - Petitioners sought quashing of orders promoting two persons junior to them on recommendations of a departmental promotions committee of which Commissioner was a member and for a consideration of their cases for promotion above said two juniors - According to petitioners, Commissioner alone was empowered to make promotions and, therefore, application of mind and formulation of an opinion therefor was exclusively Commissioner's power and duty, and constitution of such a committee and linking of promotions to a recommendation by such committee was outside purview of legal position as contained in section 117(2) - Petitioners further contended that by reason of committee's recommendation alone having prevailed, Commissioner had not exercised his statutory function - Whether since recorded opinion was an opinion of entire committee of which Commissioner was a member, and opinion was recorded as a unanimous opinion of entire committee which meant that every one of members who had contributed to that opinion agreed with it, such unanimous opinion was individual opinion of every one of members - Held, yes - Whether, therefore, Commissioner had applied his mind to consideration of cases of petitioners or other persons similarly situated for purposes of promotion - Held, yes - Whether, moreover, since ultimate authority from which administrative instructions for constitution of promotion committees emanated was a Ministry of Central Government which meant Central Government itself functioning through one of its appropriate ministries or departments, it could not said that constitution or functioning of departmental promotions committees was so completely devoid of all legal authority as to be regarded as bringing about promotions which were totally void - Held, yes - Whether, further procedure of promoting authority receiving assistance of a committee of officers in furnishing impersonal opinions as to suitability or otherwise of persons for promotions could not be regarded as, to any extent, mitigating against exercise of said power by any authority appointed by statute - Held, yes -…

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