2026 (9) TMI 139

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....N'BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. Ashok A. Kulkarni, Advocate And Sri. Pranav S. Katageri, Advocate For the Respondents : Sri. M. Thirumalesh, Advocate ORAL ORDER: Writ Petition No.106748/2023 is filed seeking for the following reliefs: "a. Issue a Writ of Mandamus or an appropriate writ, order or direction in the nature of mandamus to the Respondents, declaring that the enhanced exemption limit of Rs. 25,00,000/- notified u/s 10(10AA) (ii) vide Notification No. S.O.2276 (E) dated 24.05.2023 issued by the 2nd Respondent in Annexure "A" shall apply retrospectively from 01.01.2016, being the effective date of implementation of the recommendations of the Seventh Pay Commission, along with attend....

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....t may think fit including the cost of this petition in the interest of justice and equity." 3. Writ Petition No.107095/2023 is filed seeking for the following reliefs: "a. Issue a Writ of Mandamus or an appropriate writ, order or direction in the nature of mandamus to the Respondents, declaring that the enhanced exemption limit of Rs. 25,00,000/- notified u/s 10(10AA) (ii) vide digitally signed Gaz. of India, Extry. No. 2182, dated 24.05.2023. Pt. II, sec. 3(ii). Notification No. S.O. 2276 dated 24.05.2023 issued by the 2nd Respondent in Annexure "A" shall apply retrospectively from 01.01.2016, being the effective date of implementation of the recommendations of the Seventh Pay Commission, along with attendant actions. ....

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....ing the cost of this petition in the interest of justice and equity." 5. Writ Petition No.107392/2023 is filed seeking for the following reliefs: "a. Issue a Writ of Mandamus or an appropriate writ, order or direction in the nature of mandamus to the Respondents, declaring that the enhanced exemption limit of Rs. 25,00,000/- notified u/s 10(10AA) (ii) vide digitally signed Gaz. of India, Extry. No. 2182, dated 24.05.2023. Pt. II, sec. 3(ii). Notification No. S.O. 2276 dated 24.05.2023 issued by the 2nd Respondent in Annexure "A" shall apply retrospectively from 01.01.2016, being the effective date of implementation of the recommendations of the Seventh Pay Commission, along with attendant actions. b. Issue a Writ of Man....