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From dated : 14 th June, 2023

S.K. Srivastava, IRS (Retd.)

C/o Ms. Shubhi Srivastava, Advocate
Flat No.4A, Plot No.A40, Shanti Kunj
A Block, Vasant Kunj, New Delhi-110070
9582245314.
E-mail : srivastava1964sk@gmail.com

To
Sri Vivek Agrawal, IAS
Additional Secretary to Govt. of India, & Ld. I.O.
Deptt. of Revenue, Ministry of Finance
Govt. of India, Room No.146C, North Block
New Delhi-110001.
E-mail : revas-mof@gov.in

Sir
Sub : Disciplinary proceedings against Sri S.K. Srivastava, CIT (A)
(Retd.)-Request for short adjournment of hearing fixed for
today, i.e., 14th June, 2024 for the unavoidable issues-reg.

Ref : E-mail communication dated 27.05.2024.

Kindly refer to your E-mail communication referred to the above.

2. The undersigned has been asked to attend the hearing scheduled

by Ld. I.O. today, i.e., 14.06.2024 at 04.00 P.M. in the office of Ld. I.O.

3. However, undersigned being a practicing Advocate has to rush to

Patna to attend to an urgent matter pertaining to a sensitive criminal
appeal before the Hon’ble Patna High Court, & thereafter, has to attend
to the matters before Hon’ble Gauhati High Court, Hon’ble Patna High
Court, Hon’ble Chhattisgarh High Court, CBI Court Deharadun, CBI Court
Bhubaneshwar, Pr.CIT Bengaluru & Hon’ble Bombay High Court upto first
week of July, 2024 all of which have re-opened after summer vacations
or are working as per standard practices & therefore, would be obliged if
the Ld. I.O. is pleased to adjourn the hearing by about 3 weeks to any
date in the 3rd week of July, 2024 subject to the convenience of Ld. I.O.

Thanking you
Yours sincerely

(S.K. Srivastava)
IRS (Retd.)
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From dated : 8 th March, 2024

S.K. Srivastava, IRS (Retd.)

C/o Ms. Shubhi Srivastava, Advocate
Flat No.4A, Plot No.A40, Shanti Kunj
A Block, Vasant Kunj, New Delhi-110070
9582245314.
E-mail : srivastava1964sk@gmail.com

To

Sri Vivek Agrawal, IAS

Additional Secretary to the Govt. of India
& Ld. Inquiry Officer
Deptt. of Revenue, Ministry of Finance
Govt. of India, Room No.146C, North Block
New Delhi-110001.
E-mail : revas-mof@gov.in

Sir

Sub : Disciplinary proceedings against Sri S.K. Srivastava, IRS

(Retd.), former Commissioner of Income Tax (Appeals) set
up by the departmental Chargesheet dated 01.07.2019-reg.

Ref : Hearing held on 10th January, 2024.

Kind reference to the above is solicited to the above.

4. The undersigned CO is raising the issue of want of jurisdiction of

the Ld. I.O. as neither the captioned departmental proceedings has been
set up lawfully nor the captioned Chargesheet has been issued lawfully &
even the Ld. I.O. has not been appointed by the Competent Authority &
therefore, would not get vested with the appropriate jurisdiction to deal
with the proposed inquiry, & being the issue fundamental to assumption
of jurisdiction by the Ld. I.O. this needs to be adjudicated first before the
Ld. I.O. may take up the issues alleged against undersigned on merits.

5. The undersigned CO is contesting the “legality”, “validity” & the

“maintainability” of the captioned disciplinary proceedings & also the
“legality”, “validity” & “maintainability” of the departmental Chargesheet
dated 01.07.2019 both of which are illegal, bad in law & unlawful issued
without any jurisdiction by the authority incompetent in the law to set up
any departmental proceedings against the undersigned CO & to issue the
captioned Chargesheet as being neither set or issued by the Appointing
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Authority the President of India or under the authority of the President,

& the undersigned raises the following issues for consideration of Ld. IO.

6. The undersigned CO states that the same are unlawful because-

I. The impugned departmental enquiry has been set up in malafide

violation of Orders dated 22.11.2013 of his Hon’ble Court in O.A.
No.2238/2010 titled as “S.K. Srivastava Vs. UOI & Ors .” affirmed
by Order dated 03.07.2016 passed in W.P.(C) No.1345/2010 titled
as “S.K. Srivastava Vs. UOI & Ors.” & as clarified by Orders dated
07.12.2016 of Hon’ble Delhi High Court as incumbent Chairman,
CBDT [Sri P.C. Modi, IRS (Retd.)] & incumbent DGIT(Vig) & CVO,
CBDT & later the Member (A), CBDT being the interested parties
against the undersigned CO being the listed complainants & the
witnesses of the CBI against the undersigned CO stood barred by
the Ld. CAT, Principal Bench, Delhi & the Hon’ble Delhi High Court
from dealing with the matters pertaining to the undersigned but
still had dealt with & processed the same in contempt of Court/s.

II. The impugned enquiry is not set up by the President as President

neither acted under his own hand & seal nor through competent
delegate under Articles 53, 74 & 77 of the Constitution r.w. sec.
3(8)(b) of the General Clauses Act, 1897, r.w. the Govt. of India
(A & B) Rules, 1961 r.w. the Govt. of India (T & B) Rules, 1961
r.w. the Authentication (Orders & Instruments) Rules, 2002 r.w.
rule 2(a) of the CCS(CCA) Rules, 1965 r.w. law of Hon’ble Apex
Court [“UOI Vs. B.V. Gopinath, Etc., Etc.,” (2014) 1 SCC 351; “UOI
& Ors. Vs. N.P. Dhamania & Ors. ” (1995) Suppl. (1) SCC 1; “ UOI
& Anr. Vs. Bhaskarendu Datta Majumdar ” (2010) 9 SCC 38 SC; &
“Major General H.M. Singh, VSM Vs. UOI & Anr .” (2014) 3 SCC
670] r.w. DOPT O.M. No.11012/7/79-Estt(A) dated 07.09. 1979 &
DOPT O.M.No.27/12/97-EO(ACC) dated 15.10.1997 as the ACC
which alone has been delegated the authority of President under
the CCS (Pension) Rules, 1972 qua the Applicant & that authority
has neither approved the initiation nor has set up the impugned
disciplinary enquiry fraudulently alleged & claimed by Respondents
to have been set up under the Orders of the President of India.

III. The impugned Chargesheet has not, & never been approved by
the President either acting under his own hand & seal or through
the ACC which alone has been delegated the powers of President
qua the Applicant under the CCS (Pension) Rules, 1972 & the ACC
neither approved the impugned Chargesheet nor issued the same
which was mandatory because of the applicability of provisions of
Articles 53, 74 & 77 of the Constitution r.w. sec. 3(8)(b) of the
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General Clauses Act, 1897, r.w. the Govt. of India (A & B) Rules,
1961 r.w. the Govt. of India (T & B) Rules, 1961 r.w. the
Authentication (Orders & Instruments) Rules, 2002 r.w. rule 2(a)
of the CCS(CCA) Rules, 1965 r.w. law of Hon’ble Apex Court [“UOI
Vs. B.V. Gopinath, Etc., Etc.,” (2014) 1 SCC 351; “UOI & Ors. Vs.
N.P. Dhamania & Ors.” (1995) Suppl. (1) SCC 1; “ UOI & Anr. Vs.
Bhaskarendu Datta Majumdar” (2010) 9 SCC 38 SC; & “Major
General H.M. Singh, VSM Vs. UOI & Anr.” (2014) 3 SCC 670] r.w.
the DOPT O.M. No.11012/7/79-Estt(A) dated 07.09.1979 & DOPT
O.M.No.27/12/97-EO(ACC) dated 15.10.1997 as the ACC which
alone has been delegated the authority of President under the
CCS (Pension) Rules, 1972 qua the Applicant has neither approved
the initiation of, nor has set up the impugned disciplinary enquiry
fraudulently alleged & claimed by the officers of the CBDT & the
P.O. to have been set up under the Orders of President of India.

IV. Impugned disciplinary enquiry & Chargesheet though stated to be

set up & issued under the provisions of the CCS(Pension) Rules,
1972 is in violation of rules 9(2)(b)(i), 9(2)(b)(ii) & 9(2)(b)(iii) of
the CCS(Pension) Rules, 1972 & are bad in law & illegal ab-initio.

V. The impugned disciplinary enquiry & the impugned Chargesheet

dated 01.07.2019 are tainted with the acute malafide & mischief.

VI. Impugned disciplinary enquiry & Chargesheet are perverse & has
been issued to cover up the fraud committed by the Respondents,
& its interested officers before Hon’ble Delhi Court to fabricate
unsatisfactory performance of applicant before Hon’ble Delhi High
Court which stood determined by this Hon’ble Court in O.A. No.
1050/2018 titled as “S.K. Srivastava Vs. UOI & Ors.” orders dated
05.10.2018 that alleged unsatisfactory performance of Applicant
that was made by vested interests from the office of Respondent
could not be traced to his APAR nor was borne from his APARs.

VII. The CBDT & its officers violated the “Principles of Natural Justice”
in so much as they neither called for nor considered the version of
Applicant qua the alleged misconduct allegedly committed by him.

VIII. The Ld. Inquiry Authority & the Presenting Officer have not been
appointed by the President of India as the President has neither
appointed them under his own hand & seal nor the competent
delegate of the President has exercised the powers of President to
appoint the Ld. IO & the PO & the material records would prove
the submissions of the undersigned as the concerned file/record
through which the Ld. I.O. & the PO are stated by the CBDT to
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have been appointed was never even seen by the President or the
competent delegate of President, & that is verifiable from record.

7. The undersigned CO would submit that in terms of the applicable

provisions of the A.T. Act, 1985 as also the other enabling authorities of
the Hon’ble Supreme Court of India & the Hon’ble High Court of Delhi
being the jurisdictional High Court the undersigned is entitled as a matter
of right to raise the above issues before the Ld. I.O. as the issues & the
matters pertaining to the jurisdiction are fundamental to adjudication in
any quasi-judicial proceedings which is what the present enquiry is, & if
raised has to be adjudicated by the authority presiding the same, & thus
the undersigned CO would respectfully pray that the Ld. IO may first be
pleased to adjudicate the issue of “legality”, “validity” & “maintainability”
of the captioned disciplinary proceedings & also the “legality”, “validity”
& “maintainability” of departmental Chargesheet dated 01.07.2019 both
of which are illegal, bad in law & unlawful issued without any jurisdiction
by the authority being incompetent in the law to set up any
departmental proceedings against undersigned CO & to issue captioned
Chargesheet.

8. The undersigned CO would pray that the Ld. IO may graciously be

pleased to summon the records/files of the CBDT through which CBDT
had processed the matter of the initiation & setting up of the captioned
departmental proceedings & the issuance of the Chargesheet dated
01.07.2019 as that would show the position of fact/s res ipsa locquitor.

9. Copies of the Orders dated 14.11.2011 of the Ld. CAT, Principal

Bench, Delhi passed in the O.A. No.2238/2011 titled as “ S.K. Srivastava
Vs. UOI & Ors.” & the copies of the Orders dated 03.08.2016 & Orders
dated 07.12.2016 of the Hon’ble Delhi High Court passed in W.P.(C) No.
5045/2012 titled as “S.K. Srivastava Vs. UOI & Ors.” are enclosed here.

Thanking you

Yours sincerely

Encl. As above. (14 pages)

(S.K. Srivastava)
IRS (Retd.)

Copy sent to the Presenting Officer for necessary information & record.

(S.K. Srivastava)
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IRS (Retd.)

From dated : 19 th December, 2023

S.K. Srivastava, IRS (Retd.)

C/o Ms. Shubhi Srivastava, Advocate
Flat No.4A, Plot No.A40, Shanti Kunj
A Block, Vasant Kunj, New Delhi-110070
9582245314.
E-mail : srivastava1964sk@gmail.com

To
Sri Vivek Agrawal, IAS
Additional Secretary to the Govt. of India
& Ld. Inquiry Officer
Deptt. of Revenue, Ministry of Finance
Govt. of India, Room No.146C, North Block
New Delhi-110001.
E-mail : revas-mof@gov.in
Sir

Sub : Disciplinary proceedings against Sri S.K. Srivastava,

Commissioner (Appeal) (Retd.)-reg.

Ref : E-mail communication dated 30.11.2023.

Kindly refer to your E-mail communication referred to the above.

10. The undersigned has been asked to attend the hearing scheduled
for today, i.e., 19.12.2023 at 12.00 Noon at the office of the Ld. I.O. &
the same was conveyed to him by the office of the Ld. I.O. telephonically
on 18.12.2023 & which has been duly noted by the undersigned CO.

11. However, undersigned has been directed by Hon’ble Delhi High

Court in the matter of W.P.(Crl.) No.3493/2019 titled as “ S.K. Srivastava
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Vs. CVC & Ors.” to remain present in the Court personally on 19.12.2023
(cop enclosed as F/A) & the said matter is listed as Item No.14 before
Division Bench No.3 & is likely to be taken up at the same time & as it is
not possible to ascertain in advance how long it would take to conclude,
in the fitness of the things it is prayed that the Ld. Inquiry Officer may be
pleased to adjourn the case to any other date subject to its convenience.

Thanking you
Yours sincerely

(S.K. Srivastava)
IRS (Retd.)
From dated : 15 November, 2023
th

S.K. Srivastava, IRS (Retd.)

C/o Ms. Shubhi Srivastava, Advocate
Flat No.4A, Plot No.A40
Shanti Kunj, A Block
Vasant Kunj, New Delhi-110070
9582245314.
E-mail : srivastava1964sk@gmail.com

To
Sri Aveek Chatterjee
Under Secretary to the Govt. of India
North Block, New Delhi-110001.

Sir
Sub : Disciplinary proceedings against Sri S.K. Srivastava,
Commissioner (Appeal) (Retd.)-reg.

Ref : E-mail communication dated 03.11.2023.

Kindly refer to your E-mail communication referred to the above.

12. The undersigned is unaware so far of any such departmental

proceedings qua him, & therefore, has not been able to attend the same.

13. Sri Vishnu Sharma, Advocate is no longer the Counsel engaged by

the undersigned & therefore, has correctly declined to accept notices,
etc., on his behalf while the undersigned no longer resides at the earlier
address but his new address is known to the Income Tax Deptt./CBDT.
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14. Further, the E-mail presently used by your goodself is an old one
not readily used by the undersigned, & therefore, it has taken some time
to read captioned E-mail communication & respond to the same by him.

15. Be that as it may, please convey the current address, telephone

number & E-mail ID of the undersigned as noted hereinabove to the Ld.
Inquiring Officer for necessary action at his end as deemed appropriate.

Thanking you
Yours sincerely

(S.K. Srivastava)
IRS (Retd.)
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TO WHOM IT MAY CONCERN

Resolved that M/s Maroon Engineers & Consultants Pvt.
Ltd., being the Partner of the undersigned Partnership Firm is
hereby authorized to prosecute the Criminal Writ Petition being
filed by it before the Hon’ble High Court of Delhi at New Delhi in
respect of the matter of the unlawful extension of investigation
in the case of M/s Govardhan Mines & Minerals to the
undersigned Partnership Firm & its Partners by the Directorate
of Investigation; & to do all the things that may be legally
necessary & required for such prosecution of the case; & is
further authorized to sign, execute & affirm all, & any
undertaking, & to affirm the Affidavits for & on its behalf in
connection therewith; & is it is further resolved that Sri Satbir
Singh Chhikara, S/o Late Banwari Lal Chhikara, Aged about 62
years, R/o H.No. BU-68, SFS Flats, Outer Ring Road, Pitampura,
Rohini Delhi being Director of M/s Maroon Engineers &
Consultants Pvt. Ltd. shall exercise the above stated authority
for & on behalf of the undersigned Firm & its Partners in all such
lawful necessity before the Hon’ble Delhi High Court.

Signed & Sealed

(M/s Sundar Marketing Associates)

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TO WHOM IT MAY CONCERN

Resolved that M/s Sundar Marketing Associates, a
Partnership Firm registered under the Indian Partnership Act,
1932 of which undersigned is a Partner is authorized by the
undersigned to prosecute the Criminal Writ Petition being filed
by it before the Hon’ble High Court of Delhi at New Delhi in
respect of the matter of the unlawful extension of investigation
in the case of M/s Govardhan Mines & Minerals to the said
Partnership Firm & its Partners including the undersigned by the
Directorate of Enforcement & to do all the things that may be
legally necessary & required for such prosecution of the case; &
is further authorized to sign, execute & affirm all, & any
undertaking & affirm Affidavits for & on its behalf in connection
therewith; & is it is further resolved that Sri Satbir Singh
Chhikara, S/o Late Banwari Lal Chhikara, Aged about 62 years,
R/o H.No. BU-68, SFS Flats, Outer Ring Road, Pitampura, Rohini
Delhi being the Director of M/s Maroon Engineers & Consultants
Pvt. Ltd. shall exercise the above stated authority for & on
behalf of the undersigned in all such lawful necessity.

Signed & Sealed wherever applicable

(M/s Vinod Khanan Pvt. Ltd.)

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TO WHOM IT MAY CONCERN

Resolved that M/s Sundar Marketing Associates, a
Partnership Firm registered under the Indian Partnership Act,
1932 of which undersigned is a Partner is authorized by the
undersigned to prosecute the Criminal Writ Petition being filed
by it before the Hon’ble High Court of Delhi at New Delhi in
respect of the matter of the unlawful extension of investigation
in the case of M/s Govardhan Mines & Minerals to the said
Partnership Firm & its Partners including the undersigned by the
Directorate of Enforcement & to do all the things that may be
legally necessary & required for such prosecution of the case; &
is further authorized to sign, execute & affirm all, & any
undertaking & affirm Affidavits for & on its behalf in connection
therewith; & is it is further resolved that Sri Satbir Singh
Chhikara, S/o Late Banwari Lal Chhikara, Aged about 62 years,
R/o H.No. BU-68, SFS Flats, Outer Ring Road, Pitampura, Rohini
Delhi being the Director of M/s Maroon Engineers & Consultants
Pvt. Ltd. shall exercise the above stated authority for & on
behalf of the undersigned in all such lawful necessity.

Signed & Sealed wherever applicable

(M/s Maroon Engineers & Consultants Pvt. Ltd.)

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TO WHOM IT MAY CONCERN

Resolved that M/s Sundar Marketing Associates, a
Partnership Firm registered under the Indian Partnership Act,
1932 of which undersigned is a Partner is authorized by the
undersigned to prosecute the Criminal Writ Petition being filed
by it before the Hon’ble High Court of Delhi at New Delhi in
respect of the matter of the unlawful extension of investigation
in the case of M/s Govardhan Mines & Minerals to the said
Partnership Firm & its Partners including the undersigned by the
Directorate of Enforcement & to do all the things that may be
legally necessary & required for such prosecution of the case; &
is further authorized to sign, execute & affirm all, & any
undertaking & affirm Affidavits for & on its behalf in connection
therewith; & is it is further resolved that Sri Satbir Singh
Chhikara, S/o Late Banwari Lal Chhikara, Aged about 62 years,
R/o H.No. BU-68, SFS Flats, Outer Ring Road, Pitampura, Rohini
Delhi being the Director of M/s Maroon Engineers & Consultants
Pvt. Ltd. shall exercise the above stated authority for & on
behalf of the undersigned in all such lawful necessity.

Signed & Sealed wherever applicable

(M/s Grandrock Projects Pvt. Ltd.)

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TO WHOM IT MAY CONCERN

Resolved that M/s Sundar Marketing Associates, a
Partnership Firm registered under the Indian Partnership Act,
1932 of which undersigned is a Partner is authorized by the
undersigned to prosecute the Criminal Writ Petition being filed
by it before the Hon’ble High Court of Delhi at New Delhi in
respect of the matter of the unlawful extension of investigation
in the case of M/s Govardhan Mines & Minerals to the said
Partnership Firm & its Partners including the undersigned by the
Directorate of Enforcement & to do all the things that may be
legally necessary & required for such prosecution of the case; &
is further authorized to sign, execute & affirm all, & any
undertaking & affirm Affidavits for & on its behalf in connection
therewith; & is it is further resolved that Sri Satbir Singh
Chhikara, S/o Late Banwari Lal Chhikara, Aged about 62 years,
R/o H.No. BU-68, SFS Flats, Outer Ring Road, Pitampura, Rohini
Delhi being the Director of M/s Maroon Engineers & Consultants
Pvt. Ltd. shall exercise the above stated authority for & on
behalf of the undersigned in all such lawful necessity.

Signed & Sealed wherever applicable

(Sri Naveen Goel)