Duration of suspension period – Principles laid down by Supreme court
Suspension Order should not be extend beyond three months if Charge sheet is not served – Detailed procedure issued by Income Tax Dept for Suspension on the basis of Supreme Court Decision.
Directorate General of Income Tax (Vigilance) has issued the  Principles laid  down  by Hon’ble  Supreme  Court  in  the  judgment  in Civil  Appeal  No.  1912  of  2015  in  the  case  of  Shri  Ajay  Kumar Choudhary Vs. Union of India –  Circular – reg.
DIRECTORATEÂ Â GENERAL Â OF INCOME Â TAX (VIGILANCE)
First Floor, Dyal Singh Public Library Building,
1, Â Deen Dayal Upadhyay Marg,
New Delhi – Â 11 0 002
F.No.DGIT(Vig.)/HQ/Misc./2015-16/1285 Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Dated: 05.06.2015
To
All Principal Chief Commissioners of Income Tax (CCA)
SUB:  Principles laid  down  by Hon’ble  Supreme  Court  in  the  judgment  in Civil  Appeal  No.  1912  of  2015  in  the  case  of  Shri  Ajay  Kumar Choudhary Vs. Union of India –  Circular – reg.
Sir/ Madam,
Kindly refer to the above mentioned subject.
2.        In this regard I am directed to draw your kind attention to the principles  laid down by Hon’ble  Supreme Court in the judgment  in Civil Appeal No.  1912 of 2015 in the case of Shri Ajay Kumar Choudhary Vs. Union of India. Hon’ble  Apex Court has laid down the following principles in para 14 of the judgment: –
a)       The direction  of the Central Vigilance Commission that pending a criminal investigation,  departmental  proceedings are to be held in abeyance,  is now superseded.
b)        The currency of a Suspension Order should not extend beyond three months if within this period the Memorandum  of Charges/Charge sheet  is not served on the delinquent officer/employee.
c)        If the  Memorandum  of  Charges/Chargesheet  is served,  a  reasoned  order must be passed for the extension of the suspension.
d)       The Government  is free to transfer the concerned person to any Department in any of its offices within or outside the State so as to sever any  local or personal contact. that  he may have and which he may misuse for obstructing the investigation against him.
e)        The  Government  may  also  prohibit  him  from  contacting  any  person,  or handling records and documents till the stage, he is required to prepare his defence.
3.         I am  further  directed  to request  that  these  principles  may also  kindly  be communicated  to all  Chief  Commissioners of Income  Taxi  Directors General  of Income  Tax,  all  Principal  Commissioners  of Income  Taxi Principal  Directors  of Income Tax  and  all  Commissioners  of  Income  Taxi Directors  of  Income  Tax functioning in your Region as they also conduct disciplinary proceedings in cases of departmental   officers/   officials.   Further,   pending   Disciplinary   Proceedings/ suspension  cases  may  be  reviewed  urgently  in  light  of  directions  of  Hon’ble Supreme Court.
4.        I am also directed to request that in all such cases where officers/ officials are transferred to a different station after revocation of their suspension, the transfer order  must specifically  refer  to the judgment  in this case and mention  about  the liberty  granted  by the  Hon’ble  Supreme  Court,  so  that  the  transfer  cannot  be challenged  as being in violation  of Transfer Policy. Further,  in all such cases where the  officers/  officials  are  retained  at  the  same  station  after  revocation  of  their suspension, orders may be issued prohibiting such officers/ officials from contacting any  person;  or  handling  records  and  documents  till the  stage of their  having  to prepare their defence
Yours faithfully,
(Rakesh Gupta)
Addl. Director of Income Tax (Vig) (HQ)
New Delhi