Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
  • 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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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>Surplus employee absorption under 1969 Rules and seniority based on continuous service upheld; later seniority downgrade quashed</h1> The HC held that an absorbed surplus employee was 'regularly appointed' and properly absorbed under the Rajasthan Civil Services (Absorption of Surplus ... - 1. ISSUES PRESENTED AND CONSIDERED (i) Whether delay in filing the intra-court appeal deserved condonation by excluding the period during which the review petition remained pending, on the facts shown. (ii) Whether the absorbed employee was to be treated as 'regularly appointed' and 'properly absorbed' under the Rajasthan Civil Services (Absorption of Surplus Personnel) Rules, 1969, so as to be deemed a member of the service, and whether a remand to re-examine compliance with absorption procedure was legally justified. (iii) Whether seniority in the cadre after absorption was correctly determined by applying Rule 15(1) (read with Rules 11(5) and 11(6)), and whether the Tribunal's placement of the absorbed employee above the direct recruits appointed later was sustainable. 2. ISSUE-WISE DETAILED ANALYSIS Issue (i): Condonation of delay due to pendency of review Legal framework: The Court considered exclusion/condonation principles under Section 5 read with Section 14 of the Limitation Act, on the pleaded facts of time spent pursuing review. Interpretation and reasoning: The Court accepted that the review petition remained pending for a substantial period and that the appeal was filed promptly after disposal of the review. It also noted the pleaded circumstance that counsel's name was not shown in the cause list when the writ was decided, and treated the overall explanation as 'sufficient cause.' Conclusion: Any delay was condoned and the period spent in the review proceedings was excluded; the appeal was treated as maintainable on limitation. Issue (ii): Regularity of appointment/absorption; propriety of remand to re-test absorption procedure Legal framework: The Court examined definitions and scheme under the Absorption Rules, including 'regularly appointed' (Rule 3), constitution/functioning of absorption machinery (Rules 5-7), and deeming regularity where suitability need not be re-adjudged (Rules 11(5) and 11(6)). Interpretation and reasoning: The Court upheld the Tribunal's finding that the employee's initial appointment in the previous post was through the prescribed selection process and was not 'ad hoc,' bringing him within 'regularly appointed.' It further accepted that Government records had treated the absorption as on an equivalent post and had consistently included him in the cadre seniority from an early stage. The Court agreed with the Tribunal that, after long lapse of time, absorption could not be treated as improper merely because of an asserted procedural lacuna about declaration of equivalence, especially when the administration itself had recognized and acted upon the absorption. Applying Rules 11(5) and 11(6), the Court held that suitability was not required to be adjudged afresh and the employee was deemed regularly appointed from the date of absorption. The Court found the remand direction erroneous because the Tribunal had already decided the absorption issue on evidence and on the relevant rules, and reopening it decades later was unjust and unnecessary. Conclusion: The employee's absorption was held to be proper and he was deemed a regular member of the service; the Single Judge's remand to re-examine absorption procedure was set aside as legally unsustainable. Issue (iii): Determination of seniority after absorption under Rule 15(1) Legal framework: The Court applied Rule 15(1) of the Absorption Rules for fixing seniority of a surplus employee substantively appointed to a permanent post in the new service, in conjunction with Rule 11(6) (deeming regular appointment from the date of absorption) and the Tribunal's reasoning on continuous substantive service. Interpretation and reasoning: The Court affirmed the Tribunal's method: seniority was to be fixed by comparing continuous substantive service of the absorbed employee on the equivalent/higher previous post with the continuous substantive service of the junior-most permanent employee in the new service who had longer service. On the facts found, the direct recruits could be treated as having continuous substantive service only from their later appointment date, whereas the absorbed employee had continuous substantive service from his earlier regular selection in the previous post. The Court held that the Tribunal's conclusion-placing the absorbed employee above those appointed later through direct recruitment-was consistent with Rule 15(1) and could not be displaced in extraordinary jurisdiction. It further held that the Single Judge acted illegally in remanding the matter on an issue not germane to what was adjudicated by the Tribunal and in disregarding settled service positions which had remained unchallenged. Conclusion: Seniority was conclusively held to be correctly determined under Rule 15(1) as per the Tribunal's decision; the later revision which pushed the absorbed employee down was not sustained, and the Tribunal's seniority placement was restored.

        Topics

        ActsIncome Tax
        No Records Found