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    <title>2000 (4) TMI 797 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=156390</link>
    <description>The court held that the respondent&#039;s promotion should not be considered until after the ongoing investigation and prosecution were resolved, as per the Sealed Cover Procedure. The court emphasized the importance of Paragraph 7 of the Procedure, which applied to cases like the respondent&#039;s where circumstances changed post-recommendation but pre-promotion. The court rejected the argument that the Department&#039;s delay hindered the promotion process, affirming the validity of the Department&#039;s interpretation of the Procedure. Consequently, the court set aside the Tribunal&#039;s direction to open the sealed cover for the respondent&#039;s promotion.</description>
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    <pubDate>Tue, 18 Apr 2000 00:00:00 +0530</pubDate>
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      <title>2000 (4) TMI 797 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=156390</link>
      <description>The court held that the respondent&#039;s promotion should not be considered until after the ongoing investigation and prosecution were resolved, as per the Sealed Cover Procedure. The court emphasized the importance of Paragraph 7 of the Procedure, which applied to cases like the respondent&#039;s where circumstances changed post-recommendation but pre-promotion. The court rejected the argument that the Department&#039;s delay hindered the promotion process, affirming the validity of the Department&#039;s interpretation of the Procedure. Consequently, the court set aside the Tribunal&#039;s direction to open the sealed cover for the respondent&#039;s promotion.</description>
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      <pubDate>Tue, 18 Apr 2000 00:00:00 +0530</pubDate>
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