36. Notwithstanding anything contained in Regulation 35, the Chairperson may permit the grant of special casual leave. (1) When the absence from duty is necessitated by orders from the authorities empowered to issue quarantine orders not to attend office in consequence of any infectious disease in the family or household of any employee; (2) When the absence of an employee who is due to his having sustained a bodily injury while on duty and the absence is supported by certificate from ... ... ...

35. (1) An employee shall be eligible for casual leave up to a maximum of 12 working days in each calendar year provided that no employee may take casual leave for less than 1/2 day or more than 5 days at a time. Provided that public holidays may not be combined with such leave in such a way as to increase the absence at any one time beyond twelve days. Any casual leave which is extended beyond these limits will be treated as Ordinary Leave in respect of the entire period. cannot be s... ... ...

34. Leave may not be granted to an employee under suspension or against whom disciplinary proceedings are pending. =============... ... ...

33. A competent authority may require an employee who has availed himself leave above three days for reasons of health to produce a medical certificate of fitness before he resumes duty even though such leave was not actually granted on a medical certificate. =============... ... ...

32. An employee on leave shall, unless otherwise instructed to the contrary, return for duty to the place at which he was last stationed. =============... ... ...

31. An employee shall, before proceeding on leave, intimate to the competent authority his address and contact number while on leave, and shall keep the said authority informed of any change in the address previously furnished. =============... ... ...

30. (1) The first day of an employee's leave is the working day succeeding that upon which he takes over charge. (2) The last day of an employee's leave is the working day preceding that upon which he reports back to duty on return from leave. =============... ... ...

29. (1) Leave cannot be claimed as a matter of right. When the exigencies of the service so require, discretion to refuse or revoke leave of any description is reserved to the authority empowered to grant it, and an employee already on leave may be recalled by that authority when it considers necessary in the interest of the service of the Authority. Lapse of leave on cessation of service (2) Save as otherwise specifically provided in these Regulations, leave earned by an employee laps... ... ...

28. The power to grant leave shall vest in the competent authority. All applications for leave shall be addressed by the employee to the authority empowered to grant leave. =============... ... ...

CHAPTER V LEAVE AND JOINING TIME 27. (1) Subject to the provisions of these Regulations, the following kinds of leave may be granted to an employee: (a) Casual leave and Special Casual leave (b) Ordinary leave (c) Sick leave and Special leave (d) Maternity leave or Paternity Leave, as the case may be (e) Extraordinary leave (f) Accident leave (g) Study Leave (h) Other Special leave as may be specified by the Author... ... ...

26. (1) Every employee shall on his appointment declare his domicile in writing to the Authority and if such domicile is not his place of birth, he must establish the same to the satisfaction of the Competent Authority. (2) No employee who has once indicated his domicile, shall be allowed to alter the same unless he satisfies the Authority that the change is bona-fide and in no case may an employee be permitted to change his domicile in such a manner as to increase the cost to the Authori... ... ...

25 A. (1) Without prejudice to anything contained in regulation 24, where an employee is promoted to a higher grade is entitled for increment as below: (a) before reaching the maximum of the incremental scale in the pre-promotional grade, the date of the next increment in the promotional grade shall be date of increment as existing in the pre-promotional grade. (b) after having reached the maximum of the incremental scale in the pre-promotional grade, the date of the next i... ... ...

25. (1) The pay of an employee promoted from one grade to another shall be initially fixed at the minimum in the scale of higher grade, the difference between the pay so fixed and the substantive pay of the employee in the old scale, if the later be more, be treated as personal pay; On confirmation (2) On confirmation in the higher grade, the pay of an (2) employee shall be fixed at the stage in the higher grade which is next above this substantive pay in the old scale as on the date o... ... ...

24. (1) In an incremental scale, the increment shall accrue on an annual basis or each stage of that scale, whether such service be probationary, officiating or substantive. Provided that the benefit of increment shall be admissible from the first of the month in which it accrues, irrespective of the actual date of its accrual. (2) Officiating service in a higher grade will count for increments in an employee's substantive grade as well as in the higher grade in which he is officia... ... ...

23. Notwithstanding the fact that the whole-time of an employee is at the disposal of the Authority and the Authority may grant compensatory allowance, not counting as pay, to an employee who is required to work on holidays or to put in extra hours on week days in connection with the Authority's work. The rate at, and the circumstances in which such allowance may be drawn shall be determined by the Chairperson. Provided, a special compensation allowance on personal basis may be consid... ... ...

22. Allowances shall only be payable to employees who are actually at that time fulfilling the conditions subject to which they are admissible. =============... ... ...

21. Pay and allowances shall cease to accrue from the date as an employee ceases to be in service. In the case of an employee dismissed, removed or compulsorily retired from the Authority's service, the pay and allowances shall cease from the date of his dismissal, removal or compulsory retirement. In the case of an employee who dies while in service, they shall cease from the day following that on which the death occurs. =============... ... ...

Pay and allowances are not payable for the part of a month during which an employee leaves or discontinues service without giving due notice, unless the competent authority waives that notice requirement.

Pay and allowances accrue from the commencement of an employee's service and are payable on the afternoon of the last working day of each month for service performed during that month. An employee proceeding on ordinary leave, excluding extraordinary leave, for a period of at least one month may obtain one month's pay and allowances in advance upon application.

SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER For the Assessee : Shri Firoze B. Andhyarujina, A.R. & Shri Maneck Andhyarujina, AR. For the Revenue : Shri H.M. Bhatt, D.R. ORDER Per Bench : All these four appeals are filed by the assessee against the different orders of Commissioner of Income Tax passed under section 250 of the Act pertaining to assessment year 2018-19 & 2020-21. For the sake of convenience all these appeals are adjudicated together by... ... ...