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    <title>2017 (4) TMI 769 - JHARKHAND HIGH COURT</title>
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    <description>Under the Amended Departmental Examination Rules for Income Tax Officers, 2009, chances are counted on the basis of permission to appear, even if the candidate does not actually sit for the examination. The Jharkhand High Court treated the rule language as unambiguous and refused to read it contrary to its plain terms. It also rejected the challenge under Articles 14 and 16, finding the departmental rejection and the Tribunal&#039;s view consistent with the governing examination framework. The petitioner therefore could not disregard chances already counted under the rules, and the denial of promotion on exhaustion of attempt limits was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341799</link>
      <description>Under the Amended Departmental Examination Rules for Income Tax Officers, 2009, chances are counted on the basis of permission to appear, even if the candidate does not actually sit for the examination. The Jharkhand High Court treated the rule language as unambiguous and refused to read it contrary to its plain terms. It also rejected the challenge under Articles 14 and 16, finding the departmental rejection and the Tribunal&#039;s view consistent with the governing examination framework. The petitioner therefore could not disregard chances already counted under the rules, and the denial of promotion on exhaustion of attempt limits was upheld.</description>
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