Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2010 (1) TMI 1242 - Tri - Income Tax

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Tribunal sets aside order, dismisses application, imposes heavy cost for misleading facts. The Tribunal allowed the applications for recall/modification of the order dated 04.08.2010, setting aside the impugned order and dismissing O.A. No. 1084 ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Tribunal sets aside order, dismisses application, imposes heavy cost for misleading facts.

                            The Tribunal allowed the applications for recall/modification of the order dated 04.08.2010, setting aside the impugned order and dismissing O.A. No. 1084 of 2010. A heavy cost of Rs. 10,000 was imposed on the applicant for misleading facts. The Tribunal found the challenge unjustified, noting the matter of seniority was sub judice and the applicant was not within the promotion consideration zone.




                            Issues Involved:
                            1. Quashing of the seniority list.
                            2. Restraining further promotions until the revised seniority list is published.
                            3. Compliance with the judgments of the Hon'ble High Court of Gujarat and the Hon'ble Supreme Court.
                            4. Allegations of procedural lapses in the preparation and publication of the seniority list.
                            5. Applicant's locus standi and the principle of natural justice.
                            6. Sub judice matters before the Hon'ble High Court and the Hon'ble Supreme Court.
                            7. Barred by limitation, res judicata, and constructive res judicata.
                            8. Proper forum for compliance of higher court judgments.

                            Detailed Analysis:

                            1. Quashing of the Seniority List:
                            The applicant challenged the seniority list published in November 2002, alleging it was not prepared in accordance with the statutory provisions. The seniority list was revised following a judgment in O.A. No. 1421 of 2001, but the draft was not circulated for objections, violating procedural norms. The applicant claimed that juniors were shown as seniors in the revised list, which was never published, leading to his lack of awareness.

                            2. Restraining Further Promotions:
                            The applicant sought to restrain the respondents from making any promotions until the seniority list was revised in compliance with the Supreme Court's judgment in S.L.P. No. 9181-9185 of 2005. The Tribunal initially granted this relief at the admission stage, directing the respondents to finalize the seniority list before making any promotions.

                            3. Compliance with Judgments:
                            The Tribunal directed the respondents to comply with the judgments of the Gujarat High Court and the Supreme Court regarding the seniority list. The applicant argued that the seniority should be fixed according to these judgments, which the respondents allegedly failed to implement.

                            4. Procedural Lapses:
                            The applicant alleged that the revised seniority list was prepared without following the statutory provision of circulating the draft for objections. This procedural lapse led to the applicant being unaware of the changes that placed juniors above him.

                            5. Applicant's Locus Standi and Natural Justice:
                            The respondents argued that the applicant had no locus standi as he was not in the zone of consideration for promotion to Assistant Commissioner of Income Tax. They contended that the applicant's challenge to the seniority list and subsequent promotions was misleading and misconceived, as he was not directly affected. The Tribunal agreed, noting that the applicant's claim for restraining promotions was unjustified since he was not within the promotion consideration zone.

                            6. Sub Judice Matters:
                            The respondents highlighted that the matter of seniority was sub judice before the Hon'ble High Court of Allahabad and the Supreme Court. The Tribunal acknowledged this, stating that the respondents were justified in not implementing the Tribunal's order due to the ongoing litigation.

                            7. Barred by Limitation and Res Judicata:
                            The respondents argued that the O.A. was barred by limitation, res judicata, and constructive res judicata. The applicant had previously filed O.A. No. 1658 of 2004 on the same issue, which was dismissed. The Tribunal agreed, noting that the applicant was aware of the seniority list during the earlier O.A. and should have challenged it then. The Tribunal found the subsequent O.A. to be barred by constructive res judicata and limitation.

                            8. Proper Forum for Compliance:
                            The Tribunal agreed with the respondents that the proper forum for seeking compliance with the judgments of the Gujarat High Court and the Supreme Court was the Supreme Court itself, not the Tribunal. The Tribunal emphasized that the applicant should have filed a contempt petition before the Supreme Court instead of approaching the Tribunal.

                            Conclusion:
                            The Tribunal allowed the applications for recall/modification of the order dated 04.08.2010. The impugned order was set aside, and O.A. No. 1084 of 2010 was dismissed with a heavy cost of Rs. 10,000 imposed on the applicant for misleading facts. The Tribunal concluded that the applicant's challenge was unjustified, as the matter of seniority was sub judice, and the applicant was not within the promotion consideration zone.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found