Dismissing the petition the Court held that, introduction of Modified Rules for Departmental Examination for 1998 Rules whereby ‘Pass Percentage’ in Rule VI prescribing requirement of 60 per cent of marks for passing each of subjects was modified and reduced to 50 per cent with effect from 26-5-2008, cannot be given retrospective effect.
C.V. Antony. v. Chairman, CBDT (2019) 265 Taxman 178 (Ker.) (HC),Editorial : SLP of assessee is dismissed , C.V. Antony v. Chairman, CBDT (2020) 274 Taxman 379 ( SC)
S. 120 : Jurisdiction of income-tax authorities-Appointment of ITO-Pass percentage-Modification from 26-05 2008–No retrospective effect. [Departmental Examination Rules for ITOs 1998 R. VI]