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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

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Supreme Court Quashes Compulsory Retirement Order of IRS Officer Due to Bias and Malice. Compulsory retirement under Rule 56(j) of Fundamental Rules, 1922, set aside as it was punitive, violated natural justice due to biased committee members, and disregarded clean service record.

The dispute involved an Indian Revenue Service officer challenging his compulsory retirement under Rule 56(j) of the Fundamental Rules, ordered three ...

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Bombay High Court Dismisses Employer's Petition Challenging Commissioner's Order on Retirement Age and Back Wages. Workman Held Entitled to Wages Including Back Wages Under Industrial Disputes Act, 1947.

The petitioner, M/s Sirsat Lodge, challenged an order dated 12.11.2013 passed by the Commissioner, Labour and Employment, Panaji, in CLE/(REC-17)/2011...

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Bombay High Court Dismisses Petition by Mill Challenging Order to Grant Permanency to Re-employed Clerks. Voluntary Retirement Does Not Bar Claim for Permanency for Subsequent Continuous Service Under Industrial Law.

The petitioner, Shree Ram Mills Limited, challenged an order of the Industrial Court, Mumbai, which allowed a complaint filed by the respondent union,...

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Supreme Court Allows Appeal in Pension Interest Case — No Interest on Delayed DCRG and CVP When Judicial Proceedings Were Pending at Retirement. Rule 4 of Central Civil Services (Commutation of Pension) Rules, 1981 disentitles commutation during pendency of judicial proceedings.

The case pertains to an appeal by the Chief General Manager, Gujarat Telecom Circle, Bharat Sanchar Nigam Ltd. and others against the judgment of the ...

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Bombay High Court Allows Writ Petition for Leave Encashment Withheld by Employer After Superannuation. Withholding of leave encashment on ground of pending departmental inquiry is impermissible as leave encashment is a vested right and not a gratuity or pension.

The petitioner, Pradip Kumar Roy, was appointed as a Junior Executive Trainee in CMPDI, Ranchi on 01/07/1981 and later transferred to the respondent-C...

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High Court Allows Writ Petition for First Higher Pay Scale Based on Departmental Examination Rules, Quashes Government Denials and Grants Limited Arrears

The petitioner, a retired Gujarati Typist, filed a writ petition under Articles 14, 16, and 226 of the Constitution of India seeking the first higher ...