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: New?
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: New?
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 :

        📋
        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

        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.

        <h1>Court sets aside order, denies back wages, approves notional promotion.</h1> The court allowed the petition, setting aside the order dated 31st March, 2010, by the Chief Commissioner for Persons with Disabilities, New Delhi. The ... Notional promotion - entitlement to back wages / retrospective financial benefits - no work, no pay principle - reservation for persons with disabilities - extended zone of consideration - failure to apply mind / non-speaking orderNotional promotion - entitlement to back wages / retrospective financial benefits - no work, no pay principle - Whether the respondent was entitled to financial benefits with effect from the notional date of promotion. - HELD THAT: - The Court found that the respondent had been given notional promotion with effect from 6th December, 2002 and thereafter had joined on the promotional post and was receiving consequential incidental benefits from that date. However, having regard to the circumstances of cadre restructuring, revival of vacancies by judicial decision and the departmental practice that actual salary in the higher scale is payable only from the date of assumption of charge, the Court was not inclined to grant retrospective financial benefits or back wages from the notional date. The principle of 'no work, no pay' and the fact that notional promotions granted pursuant to the Andhra Pradesh High Court's decision did not carry automatic retrospective salary were pivotal to this conclusion. [Paras 26, 28]Respondent is not entitled to payment of back wages or retrospective financial benefits from the notional date of promotion.Reservation for persons with disabilities - extended zone of consideration - failure to apply mind / non-speaking order - Whether the respondent had been ignored for promotion or discriminated against in denial of promotional opportunity under the reserved quota for persons with disabilities. - HELD THAT: - The Court examined the chronology of promotions, qualifying service, the effect of GSR 1248 and ministry relaxations, and the fact that several senior officers were promoted in the interregnum. The Tribunal's brief reasoning (paragraph 5 of the impugned order) was held to be inadequate and not to have considered relevant departmental developments and the respondent's eligibility timeline. On the material before the Court, there was no convincing evidence of deliberate discrimination or of keeping the respondent away from promotion; the reduction in posts due to restructuring and subsequent judicial revival of vacancies explained the position. [Paras 23, 25, 27]No deliberate discrimination or wrongful denial of promotion was established; the claim of being ignored for promotion was not sustained.Failure to apply mind / non-speaking order - Whether the impugned order dated 31st March, 2010 passed by the Chief Commissioner for Persons with Disabilities, New Delhi was sustainable. - HELD THAT: - The Court held that the impugned order fell short of adequately considering material facts and developments, including departmental communications and the effect of earlier DPCs and review DPCs. The Tribunal's brief conclusion did not reflect application of mind to the chronological and factual matrix bearing on eligibility and relief. In view of these deficiencies and the contextual facts, the impugned order could not be sustained. [Paras 24, 29]Impugned order dated 31st March, 2010 is set aside.Final Conclusion: Writ petition allowed; impugned order of 31st March, 2010 set aside. Respondent retains notional promotion but is not entitled to retrospective financial benefits/back wages from the notional date; no deliberate discrimination is found. Issues Involved:1. Propriety, validity, and correctness of the order dated 31st March, 2010 by the Chief Commissioner for Persons with Disabilities, New Delhi.2. Eligibility and consideration for promotion of the respondent to the grade of Upper Divisional Clerk (UDC) and Inspector.3. Application of reservation and benefits for persons with disabilities in promotions.4. Entitlement to financial benefits from the date of notional promotion.5. Jurisdiction of the Chief Commissioner for Persons with Disabilities in service matters.Issue-wise Detailed Analysis:1. Propriety, Validity, and Correctness of the Order Dated 31st March, 2010 by the Chief Commissioner for Persons with Disabilities, New Delhi:The petitioner questioned the propriety, validity, and correctness of the order dated 31st March, 2010, passed by the Chief Commissioner for Persons with Disabilities, New Delhi. The court found that the tribunal did not consider all relevant aspects and prevailing circumstances, leading to the conclusion that the impugned decision was not sustainable on facts and circumstances. The order was set aside.2. Eligibility and Consideration for Promotion of the Respondent to the Grade of UDC and Inspector:The respondent joined as a Lower Division Clerk (LDC) on 31st May, 1993. According to the 1979 recruitment rules, LDCs were eligible for promotion to UDC after seven years. The respondent was promoted to UDC on 23rd August, 1999, following a relaxation of the seven-year service requirement. For promotion to Inspector, a five-year service as UDC was required, making the respondent eligible in August 2004. However, due to restructuring in 2003, promotional posts were reduced, affecting his eligibility. The respondent was eventually given notional promotion to Inspector with effect from 6th December, 2002, following a review DPC on 13th January, 2009.3. Application of Reservation and Benefits for Persons with Disabilities in Promotions:The respondent, a person with disabilities, claimed he was ignored for promotion despite being eligible under the reserved quota. The tribunal noted that other persons with disabilities were promoted, and the respondent was not considered despite his eligibility. The court, however, found that the respondent was given notional promotion in line with others and that there was no deliberate attempt to exclude him from promotion.4. Entitlement to Financial Benefits from the Date of Notional Promotion:The respondent sought financial benefits from the date of his notional promotion. The court observed that notional promotions do not entitle employees to back wages unless they have actually worked in the promoted post. The principle of 'no work, no pay' was upheld, and the respondent was not granted financial benefits from the notional date of promotion, consistent with the treatment of other promoted officers.5. Jurisdiction of the Chief Commissioner for Persons with Disabilities in Service Matters:The petitioner argued that the Chief Commissioner for Persons with Disabilities does not have the jurisdiction to entertain service matters and pass orders like the impugned one. The court found merit in this argument, noting that the tribunal's order did not adequately consider the jurisdictional limitations and relevant service rules.Conclusion:The court allowed the petition, setting aside the order dated 31st March, 2010, by the Chief Commissioner for Persons with Disabilities, New Delhi. The respondent's request for back wages was denied, and it was held that the notional promotion granted to the respondent was appropriate under the circumstances. The rule was made absolute in these terms.

        Topics

        ActsIncome Tax
        No Records Found