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... ... ...

Pay, allowances, welfare schemes and other employee benefits may be determined by the Authority at its discretion. Separate short-term recruitment arrangements may be used for senior expatriates or Indian citizens working abroad where expertise is unavailable domestically. Exceptional lateral recruits on deputation or absorption may receive a personal special compensation allowance where the required talent cannot ordinarily be sourced internally, from the public sector or through open-market recruitment. Improved pay packages may be offered to attract industry talent.

17. An employee promoted from one grade to another shall be liable to be reverted without notice at any time within one year of such promotion, if his performance is not satisfactory during the period of probation or for any other reasons to be recorded in writing. However, Competent Authority if so desires, may grant one-month advance notice. =============... ... ...

16. (1) All promotions shall be made at the discretion of the Authority and notwithstanding his seniority in a grade no employee shall have a right to be promoted to any particular post or grade. Provided that an employee, who has put in a minimum of 3 years of service in any post or grade, when promotion opportunities arise, shall be eligible for consideration of promotion to a higher post. Provided further that an employee in any grade in the cadre of secretarial staff and MTS who po... ... ...

15. (1) An employee confirmed in the services of the Authority shall ordinarily rank for seniority in his/her grade, according to the date of his/her confirmation in that grade as follows: (a) All India direct recruitment through open competition/internal promotions through switch over to the officer cadre: an employee on probation shall ordinarily rank for seniority among the employees selected along with him/her in the same batch according to the ranking assigned to him/her at the tim... ... ...

CHAPTER III RECORD OF SERVICE, SENIORITY, PROMOTION AND REVERSION 14. (1) A record of service shall be maintained by the Authority in respect of each employee at such place or places and shall be kept in such form and shall contain such information as may be specified from time to time. =============... ... ...

13. (1) An employee shall retire at 60 years of age. Provided that the Authority may retire any employee on, or at any time after the completion of 55 years of age or 30 years of total service, whichever is earlier, by giving him three months' notice in writing. (2) An employee, who attains the age of superannuation on any day other than the first day of any calendar month, shall retire on the last day of the month in which he completed his age of retirement. (3) An employee may... ... ...

12. (1) An employee shall not leave or discontinue his service in the Authority without first giving notice to the Competent Authority, in writing of his intention to leave or discontinue the service. (2) The period of notice required shall be - (a) In the case of employees holding the post on regular basis, three months; (b) In the case of employees holding the post on probation, one month; Provided that Chairperson may waive the period of notice required under this ... ... ...

11. Except as otherwise provided by or under the Regulations, "service" of an employee shall be deemed to commence from the working day on which an employee reports for duty in an appointment covered by these Regulations at the place and time intimated to him by the Competent Authority. Provided that if he reports afternoon, his service shall commence from the next following working day. =============... ... ...

10. (1) An employee directly appointed in any of the specified scales of pay shall be on probation for a period of two years. (1A) An employee promoted to one grade/scale to another shall be on probation for a period of one year. (2) Chairperson may, if he considers it necessary extend the period of probation up to a period of one year for unsatisfactory performance (or) reduce or dispense with period of probation for reason to be recorded in writing. (3) Save as otherwise provided ... ... ...

9. (1) No person who has ceased to be in the service of the Authority may be re-employed without the specific sanction of, and on such terms and conditions as may be specified by the Authority. Person who has ceased to be in service of the Authority by way of removal or dismissal or compulsory retirement shall not be eligible for re-employment. (2) Except as otherwise provided by the Authority at the time of his re-employment, these Regulations shall apply to a person who is re-employed i... ... ...

8. All initial appointments shall be made on the minimum pay of the grade to which the appointment is made provided the Competent Authority may keeping in view the higher academic qualifications, special experience of value to the Authority and salary in the previous job, grant additional increments, not exceeding four in the scale of pay fixed for the grade in which the appointment is made. =============... ... ...