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 :

        2019 (9) TMI 1707 - SC - Indian Laws

        📋
        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

        Supreme Court Upholds Revised Recruitment Process, Grants Age Relaxation to Private Respondents and Candidates The Supreme Court upheld the revised requisition and selection process, setting aside the High Court's judgment. Private respondents and 906 candidates ...
                      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.

                          Supreme Court Upholds Revised Recruitment Process, Grants Age Relaxation to Private Respondents and Candidates

                          The Supreme Court upheld the revised requisition and selection process, setting aside the High Court's judgment. Private respondents and 906 candidates were granted age relaxation for upcoming recruitment. Appeals were allowed, and intervenors' applications were dismissed.




                          Issues Involved:
                          1. Revised requisition and office memorandum rectifying category-wise vacancies.
                          2. Allegations of arbitrariness in the revised office memorandum.
                          3. Whether the revised office memorandum amounts to changing the rules of the game during the selection process.
                          4. Estoppel against unsuccessful candidates challenging the selection process.
                          5. Legality of the regularization of diploma holders.
                          6. Prejudice caused to General/Unreserved category candidates.
                          7. Entitlement of 906 candidates for appointment orders.

                          Detailed Analysis:

                          1. Revised Requisition and Office Memorandum Rectifying Category-wise Vacancies:
                          The revised requisition dated 20.08.2014 and the Office Memorandum dated 12.10.2014 were issued to rectify wrongful calculations of category-wise vacancies to comply with the UP Reservation Act, 1994. The revised requisition was necessary to correct the earlier miscalculation that had wrongly counted diploma holders against the OBC quota instead of the General quota. The revised requisition aimed to ensure compliance with the statutory reservation percentages.

                          2. Allegations of Arbitrariness in the Revised Office Memorandum:
                          The revised memorandum was not arbitrary but a rectification of the earlier wrongful calculation. The revised requisition was made after a detailed inquiry and consultation with relevant departments, ensuring it aligned with the UP Reservation Act, 1994. The revised requisition did not change the total number of vacancies but only corrected the distribution among categories.

                          3. Whether the Revised Office Memorandum Amounts to Changing the Rules of the Game During the Selection Process:
                          The revised requisition did not alter the eligibility criteria or the selection process but merely corrected the category-wise distribution of vacancies. This correction was necessary to comply with the reservation policy and did not amount to changing the rules of the game. The principle that rules of the game cannot be changed after the selection process had commenced was not applicable here.

                          4. Estoppel Against Unsuccessful Candidates Challenging the Selection Process:
                          The private respondents participated in the interview with full knowledge of the revised vacancies and cannot now challenge the selection process after being unsuccessful. The principle of estoppel applies, preventing them from contesting the revised notification and selection process.

                          5. Legality of the Regularization of Diploma Holders:
                          The High Court's finding that diploma holders should not have been absorbed against the General category was incorrect. The diploma holders were correctly counted against the General quota as there was no provision for reservation for Backward Classes in the concerned department at the time of their absorption. The revised requisition merely rectified the earlier wrongful calculation.

                          6. Prejudice Caused to General/Unreserved Category Candidates:
                          The revised requisition did not prejudice General category candidates as it was necessary to comply with the statutory reservation percentages. The High Court's observation that 3303 General category candidates were deprived of appearing in the interview was not substantiated by evidence. The selection process was based on merit and compliance with the reservation policy.

                          7. Entitlement of 906 Candidates for Appointment Orders:
                          The 906 candidates who were not issued appointment orders were ranked lower in the merit list and their appointment would exceed the permissible reservation limits under the UP Reservation Act, 1994. The Supreme Court cannot issue directions under Article 142 to appoint these candidates as it would violate statutory reservation limits.

                          Conclusion:
                          The Supreme Court set aside the High Court's judgment, upholding the revised requisition and selection process. The private respondents and 906 candidates were granted age relaxation as a one-time measure to participate in the upcoming recruitment. The appeals were allowed, and all intervenors/impleading applications were dismissed.
                          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