P. SAROJINI DEVI, vs. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,

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OP (CAT)/173/2023HC KeralaKLHC01083928202316 January 2024Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE,HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN37 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the issue concerning the upgradation of pay scales for Income Tax Inspectors and Officers had been substantially resolved by the judgments of the Bombay High Court and the Calcutta High Court, and the subsequent Government of India order dated September 22, 2023. The Court directed the Union Government to extend the benefit of its order dated September 22, 2023, to all applicants. While acknowledging the Union Government's right to constitute an Anomaly Committee to verify individual cases if warranted, the Court stipulated that the entire process should be completed within three months. The operative direction was to dispose of the original petitions in line with this decision, granting the benefits as outlined.

What were the facts?

The petitioners, retired Income Tax Officers and Inspectors, sought notional fixation of upgraded pay scales. They claimed entitlement to the Rs.6,500-10,500 pay scale for Income Tax Inspectors from January 1, 1996, and the Rs.7,500-12,000 pay scale for Income Tax Officers from June 18, 2001 (their promotion date). The Income Tax Department had implemented these upgrades only from April 21, 2004. This issue was previously addressed by a Special Anomaly Committee, constituted following a Calcutta High Court direction, which found the claims genuine. Subsequently, the Central Board of Direct Taxes issued an order on September 22, 2023, giving effect to the Committee's recommendations, granting notional benefit from January 1, 1996, and actual benefit from April 21, 2004.

What were the issues?

1. Whether the petitioners are entitled to the notional fixation of the upgraded pay scale of Rs.6,500-10,500/- for Income Tax Inspectors with effect from January 1, 1996, and the upgraded pay scale of Rs.7,500-12,000/- for Income Tax Officers from June 18, 2001, as a matter of law or mixed law and fact, concerning pay fixation rules and government orders. Assessee's Contentions: The petitioners argued that similar posts received upgradation benefits from January 1, 1996, and the Income Tax Department's implementation date of April 21, 2004, was incorrect. They relied on the findings of the Special Anomaly Committee and the subsequent government order dated September 22, 2023. Revenue's Contentions: The learned Central Government Counsel submitted that individual cases would need to be referred to the Special Anomaly Committee for further consideration in light of the Government of India's decision dated September 22, 2023.

AI-generated summary — verify with the full judgment below

Heard together (8 matters)

OP (CAT) NO. 1 OF 2023
OP (CAT).139/2023
OP (CAT) NO. 132 OF 2023
OP (CAT) NO.133 OF 2023
OP (CAT) NO.167 OF 2023
T.C 15/53
OP (CAT) NO.173 OF 2023
OP (CAT) NO. 175 OF 2023

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO. 1 OF 2023 AGAINST THE ORDER/JUDGMENT IN O.A.NO.936/2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ------- PETITIONERS: 1 R. PRASANNAKUMARAN NAIR, AGED 75 YEARS, INCOME TAX OFFICER (RTD), O/O. ADDL. COMMISSIONER OF INCOME TAX, ALAPPUZHA RANGE, ALAPPUZHA RESIDING AT NO.16/62A, THYLATHU PUTHEN VEEDU, KAIRALI LANE, NEAR CHEMMEEN'S JUNCTION, KOCHI, PIN – 682005. 2 A.B. INDIRA KUMARI, AGED 75 YEARS, INCOME TAX OFFICER (RTD) O/O COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI RESIDING AT KALATHIL THEKKEMADATHIL, AJAY NIVAS, AYYAMPILLY P.O, ERNAKULAM, PIN – 682501. 3 V. KOMALAVALLY, AGED 73 YEARS, INCOME TAX OFFICER (RTD), O/O ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, KOCHI, RESIDING AT B-202, GOVIND APARTMENT,KALTHIPARAMBIL ROAD, KOCHI, PIN – 682016. 4 E. VIJAYALAKSHMI, AGED 77 YEARS, INCOME TAX OFFICER (RTD), O/O. DEPUTY COMMISSIONER OF INCOME TAX, MATTANCHERY, RANGE-3, KOCHI, RESIDING AT 37/949, 'SANYA', NO: 20,FATHIMA CHURCH LANE, ELAMKULAM, KOCHI, PIN – 682020. BY ADV.S.ARUN RAJ RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, OP(CAT) No.1/2023 & conn.cases 2 KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES, KOCHI, PIN – 682018. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 4 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. BY SRI.S.MANU, DSGI BY SRI.K.S.PRENJITH KUMAR, CGC THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).139/2023, 132/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO. 139 OF 2023 AGAINST THE ORDER IN OA 168/2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ----- PETITIONERS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES, 3RD FLOOR, SAJ JUAN TOWERS, OLD RAILWAY STATION ROAD, KOCHI - 682018. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 4 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI – 110001. 6 CHIEF CONTROLLER (PENSION), CENTRAL PENSION ACCOUNTING OFFICE, GOVERNMENT OF INDIA, TRIKKOT-2, BHIKAJI CAMA PLACE, NEW DELHI, PIN – 110006. BY ADV. S.MANU, DSGI BY SRI.K.S.PRENJITH KUMAR, CGC OP(CAT) No.1/2023 & conn.cases 4 RESPONDENTS: 1 P.C. SREENIVASAN, AGED 74 YEARS, S/O. LATE CHAKRAPANI KURUP, INCOME TAX OFFICER (RTD), (O/O. THE ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA) PADINJATTEDATH, KORATTY SOUTH P.O. THRISSUR DISTRICT, PIN – 680308. 2 M.D. XAVIER, AGED 74 YEARS, S/O. LATE M.V. DEVASIA, INCOME TAX OFFICER (RTD), (O/O. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, KOCHI), MANNENCHERIL HOUSE, JANATHA ROAD, VYTTILA, PIN – 682019. BY ADV.S.ARUN RAJ THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).1/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO. 132 OF 2023 AGAINST THE ORDER IN OA 936/2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ------- PETITIONERS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES KOCHI, PIN – 682018. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA DEPARTMENT OF REVENUE, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN – 110001. 4 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN – 110001. BY SRI.S.MANU, DSGI BY SRI.K.S.PRENJITH KUMAR, CGC RESPONDENTS: 1 R.PRASANNAKUMARAN NAIR, INCOME TAX OFFICER (RTD) O/O. ADDL. COMMISSIONER OF INCOME TAX ALAPPUZHA OP(CAT) No.1/2023 & conn.cases 6 RANGE, ALAPPUZHARESIDING AT NO. 16/62A, THYLATHU PUTHEN VEEDU KAIRALI LANE, NEAR CHEMMEEN'S JUNCTION, KOCHI, PIN – 682005. 2 A.B.INDIRA KUMARI, INCOME TAX OFFICER (RTD.), O/O. COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI RESIDING AT KALATHIL THEKKEMADATHIL AJAY NIVAS, AYYAMBILLY P.O., ERNAKULAM, PIN – 682501. 3 V. KOMALAVALLY, INCOME TAX OFFICER (RTD.), O/O ADDL. COMMISSIONER OF INCOME TAX RANGE-3, KOCHI, RESIDING AT B-202, GOVIND APARTMENTKALATHIPARAMBIL ROAD, KOCHI, PIN – 682016. 4 E.VIJAYALAKSHMI, INCOME TAX OFFICER (RTD.), O/O. DEPUTY COMMISSIONER OF INCOME TAX MATTANCHERY, RANGE-3, KOCHI RESIDING AT 37/949, "SANYA" NO.20, FATHIMA CHURCH LANE, ELAMKULAM, KOCHI-682020. BY ADV.S.ARUN RAJ THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).1/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO.133 OF 2023 AGAINST THE ORDER IN O.A.NO.884/2017 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ------- PETITIONERS: 1 P.K DEVAKY, AGED 80 YEARS, INCOME TAX INSPECTOR (RETD.), 35/71 JAINIVAS, ARAVINDAKSHAM LANE, NORTH JANATHA ROAD, PALARIVATTOM, COCHIN, PIN – 682025. 2 T.R VIJAYAN, AGED 81 YEARS, INCOME TAX INSPECTOR (RTD.) CHITHRALAYAM, HOUSE, NO.VI/161 TEMPLE ROAD (WEST), PERUMBAVOOR, PIN – 683542. BY ADV S.ARUN RAJ RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES, KOCHI, PIN – 682018. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. OP(CAT) No.1/2023 & conn.cases 8 4 THE CHAIRMAN,, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN - 110001 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. BY SRI.S.MANU, DSGI BY SRI.K.S.PRENJITH KUMAR, CGC THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).1/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO.167 OF 2023 AGAINST THE ORDER/JUDGMENT IN O.A.NO.40/2019 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH --------- PETITIONER: A.V.MARIAMMA, AGED 79 YEARS, D/O. LATE V.K VARGHESE, INCOME TAX OFFICER (RTD), FROM O/O. ADDL. COMMISSIONER OF INCOME TAX, TRIVANDRUM T.C 15/534, PUTHENPURAYIL, C.S.M NAGAR, HOUSE NO. 69, EDAPPAZHANJI, SASTHAMANGALAM P.O, THIRUVANANTHAPURAM—695010. BY ADV.S.ARUN RAJ RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES, 3RD FLOOR, SAN JUAN TOWERS, OLD RAILWAY STATION ROAD, KOCHI, PIN – 682018. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. OP(CAT) No.1/2023 & conn.cases 10 4 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 6 CHIEF CONTROLLER (PENSION), CENTRAL PENSION ACCOUNTING OFFICE, GOVERNMENT OF INDIA, TRIKKOT -2, BHIKAJI CAMA PLACE, NEW DELHI-110066. BY ADV.SHRI.K.S.PRENJITH KUMAR, CGC BY SRI.S.MANU , DSGI THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).1/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO.173 OF 2023 AGAINST THE ORDER IN O.A.NO.65/2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ------ PETITIONER: P. SAROJINI DEVI, AGED 79 YEARS, D/O.LATE M.N KRISHNAN NAIR, INCOME TAX OFFICER (RTD) SREESYALAM, KUMARANALLOOR P.O, KOTTAYAM, PIN – 686016. BY ADV. S.ARUN RAJ RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES, KOCHI, PIN – 682018. 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 4 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. OP(CAT) No.1/2023 & conn.cases 12 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. BY SRI.S.MANU BY SRI.K.S.PRENJITH KUMAR, CGC THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).1/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 OP (CAT) NO. 175 OF 2023 AGAINST THE ORDER/JUDGMENT IN O.A.NO.168/2018 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH PETITIONERS: 1 P.C SREENIVASAN, AGED 79 YEARS, S/O.LATE CHAKRAPANI KURUP, INCOME TAX OFFICER (RTD.) (O/O. THE ADDITIONAL COMMISSIONER OF INCOME TAX, ALUVA) PADINJATTEDATH HOUSE, KORATTY SOUTH P.O., THRISSUR DISTRICT, PIN – 680308. 2 M.D. XAVIER, AGED 79 YEARS, S/O.LATE M.V DEVASIA, INCOME TAX OFFICER (RTD.) (O/O. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, KOCHI) MANNENCHERIL HOUSE, JANATHA ROAD, VYTTILA, PIN – 682019. BY ADV.S.ARUN RAJ RESPONDENTS: 1 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, KOCHI, PIN – 682018. 2 THE ZONAL ACCOUNTS OFFICER, CENTRAL BOARD OF DIRECT TAXES, 3RD FLOOR, SAN JUAN TOWERS, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682018 3 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, OP(CAT) No.1/2023 & conn.cases 14 NEW DELHI, PIN - 110001 4 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. 5 THE SECRETARY, DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 6 CHIEF CONTROLLER (PENSION), CENTRAL PENSION ACCOUNTING OFFICE, GOVERNMENT OF INDIA, TRIKKOT -2, BHIKAJI CAMA PLACE, NEW DELHI, PIN – 110066. BY SRI.S.MANU, DSGI BY SRI.K.S.PRENJITH KUMAR, CGC THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 16.01.2024, ALONG WITH OP (CAT).1/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.1/2023 & conn.cases 15

JUDGMENT [OP (CAT) Nos.1/2023, 139/2023, 132/2023, 133/2023, 167/2023, 173/2023, 175/2023] A.Muhamed Mustaque, J. These original petitioners are disposed of by a common judgment as the issue stands substantially resolved by the judgment of the Bombay High Court in Writ Petition No.9649/2012 as well as the judgment of the Calcutta High Court in Writ Petition No.21/2015. The matter is related to the upgradation of the pay scale of Income Tax Inspectors and Income Tax Officers.

2.

The applicants before the Tribunal claimed that they are entitled for notional fixation of the upgraded pay scale of Rs.6,500-10,500/- applicable to Income Tax Inspectors with effect from 1.1.1996 and thereafter, for the upgraded pay scale of Rs.7,500-12,000 applicable to Income Tax Officers from 18.6.2001, the date of the promotion of the applicants as Income Tax Officers. The contention was that in a similar post, upgradation was given with effect from 1.1.1996 and the Income Tax Department has given effect only from the date of order, i.e., 21.4.2004. This issue was addressed by the Central Government by constituting a Special Anomaly

OP(CAT) No.1/2023 & conn.cases 16 Committee and they found it genuine. A Special Anomaly Committee was constituted pursuant to the direction of the Calcutta High Court. Thereafter, based on the recommendations of the Special Anomaly Committee, an order was passed by the Government of India, Central Board of Direct Taxes dated 22.9.2023, giving effect to the recommendations of the Special Anomaly Committee taking it as given effect from 1.1.1996. This has been a notional benefit with effect from 1.1.1996 and the actual benefit from 21.4.2004. 3. The learned Central Government Counsel submits that individual case will have to be referred and the matter has to be referred to the Special Anomaly Committee for further consideration in the light of the Government of India's decision dated 22.9.2023. 4. The learned counsel for the petitioners submits that the Bombay High Court relying on the same order of the Calcutta High Court and the consequential order passed by the Union Government ordered to give such benefits to all applicants and similarly situated applicants who approached the Tribunal.

OP(CAT) No.1/2023 & conn.cases 17 Having considered the facts and circumstances, we are of the view that since the issue has been concluded, the Union Government shall extend the benefit of its order dated 22.9.2023 to all applicants. However, nothing prevents the Union Government from constituting an Anomaly Committee to verify the individual cases if so warranted. The entire process in this regard shall be completed within a period of three months. The original petitions are disposed of as above. A.MUHAMED MUSTAQUE JUDGE SHOBA ANNAMMA EAPEN JUDGE ln

OP(CAT) No.1/2023 & conn.cases 18

Appendix — schedule of exhibits
APPENDIX OF OP (CAT) 139/2023 PETITIONERS' ANNEXURES: ANNEXURE A12 TRUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 1ST APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A13 TRUE COPY OF THE ORDER DATED 08.05.2017 ISSUED TO THE 2ND APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A1 TRUE COPY OF THE OM F.NO. 6/37/98-IC DATED 21.04.2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF THE POSTS IN CBDT AND CBEC. ANNEXURE A2 TRUE COPY OF F. NO. A 41015/59/2002-AD VII DATED 22.04.2004 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. ANNEXURE A3 TRUE COPY OF THE ORDER DATED 17.01.2012 PASSED IN OA 86/2008 PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH. ANNEXURE A4 TRUE COPY OF THE PENSION PAYMENT ORDER DATED 06.10.2010 AND 14.06.2014 ISSUED TO THE 1ST APPLICANT BY THE PAY AND ACCOUNTS OFFICER, CENTRAL PENSION ACCOUNTING OFFICE, NEW DELHI. ANNEXURE A5 TRUE COPY OF THE PENSION PAYMENT ORDER DATED 18.06.2014 ISSUED TO THE 2ND APPLICANT BY THE PAY AND ACCOUNTS OFFICER, CENTRAL PENSION ACCOUNTING OFFICE, NEW DELHI. ANNEXURE A6 TRUE COPY OF THE APPLICATION DATED 25.08.2016 SUBMITTED TO THE 2ND RESPONDENT BY THE 1ST APPLICANT IN THE OA. OP(CAT) No.1/2023 & conn.cases 19 ANNEXURE A7 TRUE COPY OF THE REPLY LETTER DATED 21.09.2016 ISSUED TO THE 1ST APPLICANT BY THE 2ND RESPONDENT IN THE OA. ANNEXURE A8 TRUE COPY OF THE APPLICATION DATED 25.08.2016 SUBMITTED TO THE 2ND RESPONDENT BY THE 2ND APPLICANT IN THE OA. ANNEXURE A8(A) TRUE COPY OF THE REPLY LETTER DATED 21.09.2016 ISSUED TO THE 2ND APPLICANT BY THE 2ND RESPONDENT IN THE OA. ANNEXURE A9 TRUE COPY OF THE LETTER F.NO. HRD/CM/175/15/2008-09/324 DATED 09.03.2009 CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. ANNEXURE A10 TRUE COPY OF THE REPRESENTATION DATED 24.10.2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT IN THE OA. ANNEXURE11 TRUE COPY OF THE REPRESENTATION DATED 27.10.2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT IN OA. ANNEXURE RA1 TRUE COPY OF THE ORDER DATED 16.02.2022 IN OA NO. 180/00168/2018 AND CONNECTED CASES OF THE CAT ERNAKULAM BENCH. EXHIBIT P1 TRUE COPY OF THE O.A. NO. 180/00168/2018 FILED BY THE RESPONDENTS BEFORE THE HON'BLE CAT ERNAKULAM BENCH. EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONERS HEREIN BEFORE THE CAT, ERNAKULAM BENCH IN OA NO. 180/00168/2018. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 16.02.2022 IN OA NO. 180/00168/2018 AND CONNECTED CASES OF THE CAT ERNAKULAM BENCH. EXHIBIT 4 TRUE COPY OF REVIEW APPLICATION NO. 180/00009/2022 IN OA NO. 168 OF 2018 FILED BY THE APPLICANT IN OA. OP(CAT) No.1/2023 & conn.cases 20 EXHIBIT P5 TRUE COPY OF THE ORDER DATED 25.03.2022 OF THE LEARNED TRIBUNAL IN REVIEW APPLICATION NO. 180/00009/2022 IN OA NO. 168 OF 2018 AND CONNECTED CASES. OP(CAT) No.1/2023 & conn.cases 21 APPENDIX OF OP (CAT) 132/2023 PETITIONERS' ANNEXURES: ANNEXURE A12 TRUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 1ST APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A13 TRUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 2ND APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A14 TRUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 3RD APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A15 TRUE COPY OF THE ORDER DATED 31.05.2017 ISSUED TO THE 4TH APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A1 TRUE COPY OF THE OM F.NO.6/37/98-IC DATED 21.04.2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF THE POSTS IN CBDT AND CBEC. ANNEXURE A2 TRUE COPY OF THE F.NO.A 41015/59/2002-AD VII DATED 22.04.2004 ISSUED BY THE CENTRAL BOARD OF DIRECTOR TAXES, NEW DELHI. ANNEXUREA3 TRUE COPY OF THE ORDER DATED 17.01.2012 PASSED IN OA 86/2008 PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH. ANNEXUREA4 TRUE COPY OF THE ORDER DATED 18.06.2001 ISSUED BY THE CHIEF COMMISSIONER OF INCOME TAX, KOCHI PROMOTING THE APPLICANTS AS INCOME TAX OFFICERS. OP(CAT) No.1/2023 & conn.cases 22 ANNEXUREA5 TRUE COPY OF THE REPRESENTATION DATED 04.07.2016 SUBMITTED BY THE 1ST RESPONDENT HEREIN BEFORE THE 1ST PETITIONER. ANNEXUREA6 TRUE COPY OF THE REPRESENTATION DATED 04.07.2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT IN OA. ANNEXURE A7 TRUE COPY OF THE REPRESENTATION DATED 04.07.2016 SUBMITTED BY THE 3RD APPLICANT TO THE 1ST RESPONDENT IN OA. ANNEXUREA8 TRUE COPY OF THE REPRESENTATION DATED 17.04.2017 SUBMITTED BY THE 4TH APPLICANT TO THE 1ST RESPONDENT IN THE OA. ANNEXUREA9 TRUE COPY OF THE REMINDER LETTER DATED 19.12.2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT. ANNEXUREA10 TRUE COPY OF THE REMINDER LETTER DATED 19.12.2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT IN THE OA. ANNEXUREA11 TRUE COPY OF THE REMINDER LETTER DATED 19.12.2016 SUBMITTED BY THE 3RD APPLICANT TO THE 1ST RESPONDENT IN THE OA. ANNEXUREA16 TRUE COPY OF THE OM NO.38/86/03-P&PW(A) DATED 5TH NOVEMBER 2008 ISSUED BY THE DEPARTMENT OF P&PW, GOVERNMENT OF INDIA. ANNEXURE A17 TRUE COPY OF THE OFFICE MEMORANDUM DATED 01.09.2008 ISSUED BY THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS, DEPARTMENT OF PENSION & PENSIONER'S WELFARE GOVERNMENT OF INDIA. ANNEXURE A18 TRUE COPY OF THE LETTER F.NO.HRD/CM/175/15/2008-09/324 DATED 09.03.2009 CENTRAL BOARD OF DIRECTOR TAXES, MINISTRY OF FINANCE, GOVERNMENT OP(CAT) No.1/2023 & conn.cases 23 OF INDIA. ANNEXUREA19 TRUE COPY OF THE CLARIFICATION DATED 14.09.2009 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. EXHIBIT P1 TRUE COPY OF THE OA NO.936 OF 2017 FILED BY THE RESPONDENTS BEFORE THE HON'BLE CAT, ERNAKULAM BENCH. EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE PETITIONERS HEREIN BEFORE THE CAT, ERNAKULAM BENCH IN OA NO. 936/2017. EXHIBIT P3 TRUE COPY OF THE REJOINDER DATED 15.11.2018 FILED BY THE RESPONDENTS HEREIN BEFORE THE CAT, ERNAKULAM BENCH IN OA NO. 936/2017. EXHIBIT P4 TRUE COPY OF THE ADDL. REPLY STATEMENT DATED 07.03.2019 FILED BY THE PETITIONERS HEREIN IN OA NO. 936/2017 BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P5 TRUE COPY OF THE ADDITIONAL REJOINDER DATED 01.06.2019 FILED BY THE RESPONDENTS HEREIN BEFORE THE CAT ERNAKULAM BENCH IN OA NO. 936 OF 2017. EXHIBIT P6 TRUE COPY OF THE 2ND ADDL. REPLY STATEMENT FILED BY THE PETITIONERS HEREIN IN OA NO. 936/2017 BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P7 TRUE COPY OF THE COMMON ORDER DATED 16.02.2022 IN OA NO. 936/2017 AND CONNECTED CASES OF THE CAT ERNAKULAM BENCH. EXHIBIT P8 A TRUE COPY OF THE ORDER DATED 25.03.2022 OF THE LEARNED TRIBUNAL IN REVIEW APPLICATION NO. 180/00007/2022 IN OA NO. 936 OF 2017 AND CONNECTED CASES. OP(CAT) No.1/2023 & conn.cases 24 APPENDIX OF OP (CAT) 133/2023 PETITIONERS' ANNEXURES: ANNEXURE A8 A TRUE COPY OF THE ORDER DATED 19-4- 2017 ISSUED TO THE 1ST APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT. ANNEXURE A9 A TRUE COPY OF THE ORDER DATED 19-4- 2017 ISSUED TO THE 2ND APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT. ANNEXURE A10 A TRUE COPY OF THE LETTER NO.ZAO/CHN/ADM./2017-18/04 DATED 9-4- 2017 ISSUED BY THE 2ND RESPONDENT. ANNEXURE A1 A TRUE COPY OF THE OM F.NO: 6/37/98-IC DATED 21-4-2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF THE POSTS IN CBDT AND CBEC. ANNEXURE A2 TRUE COPY OF F.NO. A 41015/59/2002. AD VII DATED 22-4-2004 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. ANNEXURE A3 TRUE COPY OF THE ORDER DATED 17-1-2012 PASSED IN OA 86/2008 PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH, MUMBAI. ANNEXURE A4 TRUE COPY OF THE REPRESENTATION DATED 23-4-2012 SUBMITTED BY THE 1ST APPLICANT TO THE I5TH RESPONDENT. ANNEXURE A5 TRUE COPY OF THE REPRESENTATION DATED 28-7-2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A6 TRUE COPY OF THE REPRESENTATION DATED 28-7-2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A7 TRUE COPY OF THE REPRESENTATION DATED OP(CAT) No.1/2023 & conn.cases 25 28-12-2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT. ANNEXURE R1 TRUE COPY OF O.M. NO: 38/37/08-P&PW(A) DTD. 28/01/2013. ANNEXURE R2 TRUE COPY OF O.M. NO: 38/37/08-P&PW(A) DTD. 01.09.2008. ANNEXURE R3 TRUE COPY OF ORDER OF THE HON'BLE CAT, EMAKULAM BENCH IN O.A. NO: 960/2017 FILED BY A.D. JANARDHANAN NAIR. ANNEXURE R4 TRUE COPY OF JUDGMENT OF THE HON'BLE SUPREME COURT IN 22.03.2018 IN CIVIL APPEAL NO: 3173/2018 FILED BY R. SETHUMADHAVAN. ANNEXURE R5 TRUE COPY OF JUDGMENT OF THE HON'BLE SUPREME COURT IN 23.11.2006 IN CIVIL APPEAL NO: 3174/2006 FILED BY K.S. KRISHNASWAMY. ANNEXURE A11 TRUE COPY OF THE OM NO: 38/86/03- P & PW(A) DATED 5TH NOVEMBER 2008 ISSUED BY THE DEPARTMENT OF P& PW, GOVERNMENT OF INDIA. ANNEXURE 12 TRUE COPY OF THE OFFICE MEMORANDUM DATED 1-9-2008 ISSUED BY THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS, DEPARTMENT OF PENSION & PENSIONER'S WELFARE, GOVERNMENT OF INDIA. ANNEXURE A13 TRUE COPY OF THE OM NO: 38/33/12- P & PW(A) DATED 4-1-2019 ISSUED BY THE MINISTRY OF PERSONNEL, PG & PENSION, GOVERNMENT OF INDIA. ANNEXURE RA1 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 884 OF 2017. EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION NO.884 OF 2017 FILED BY THE PETITIONERS OP(CAT) No.1/2023 & conn.cases 26 BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY THE RESPONDENTS IN OA NO.884 OF 2017 BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P3 TRUE COPY OF THE REJOINDER FILED BY THE PETITIONERS BEFORE THE CAT, ERNAKULAM BENCH IN OA 884 OF 2017. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 884 OF 2017. EXHIBIT P5 A TRUE COPY OF THE REVIEW APPLICATION NO. 8 OF 2022 IN O.A NO. 8 OF 2022 IN OA NO. 884 OF 2017 FILED BY THE PETITIONERS BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P6 A TRUE COPY OF THE ORDER DATED 25-3- 2022 PASSED IN RA NO. 8 OF 2022 IN O.A NO. 884 OF 2017 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. OP(CAT) No.1/2023 & conn.cases 27 APPENDIX OF OP (CAT) 167/2023 PETITIONER'S ANNEXURES: ANNEXURE A8 TRUE COPY OF THE ORDER DATED 11/05/2017 ISSUED TO THE APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A1 TRUE COPY OF THE OMF NO. 6/37/98-IC DATED 21/04/2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF POSTS IN CBDT AND CBEC. ANNEXURE A2 TRUE COPY OF F. NO. 41015/59/2002- AD VII DATED 22/04/2004 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. ANNEXURE A3 TRUE COPY OF THE ORDER DATED 17/01/2012 PASSED IN OA 86/2008 PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH, MUMBAI. ANNEXURE A4 TRUE COPY OF THE PENSION PAYMENT ORDER DATED 05/10/2010 AND 06/05/2014 ISSUED TO THE 1ST APPLICANT BY THE PAY AND ACCOUNTS OFFICER, CENTRAL PENSION ACCOUNTING OFFICE, NEW DELHI. ANNEXURE A5 TRUE COPY OF THE REPRESENTATION DATED 11/07/2016 SUBMITTED TO THE ADDL. COMMISSIONER OF INCOME TAX, TRIVANDRUM. ANNEXURE A6 TRUE COPY OF THE LETTER F. NO. HRD/CM/175/15/2008-09/324 DATED 09/03/2009 CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. ANNEXURE A7 TRUE COPY OF THE APPLICATION DATED 25/08/2016 SUBMITTED TO THE 2ND RESPONDENT BY THE 2ND APPLICANT. ANNEXURE RA1 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A OP(CAT) No.1/2023 & conn.cases 28 NO:40 OF 2019. EXHIBIT P1 A TRUE COPY OF THE ORIGINAL APPLICATION NO. 40/2019 WITH ITS ANNEXURES FILED BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, COCHIN BENCH. EXHIBIT P2 A TRUE COPY OF THE DELAY CONDONATION PETITION FILED BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL. EXHIBIT P3 A TRUE COPY OF THE REPLY STATEMENT DATED 16TH JULY, 2019 FILED BY THE RESPONDENTS. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 40 OF 2019. EXHIBIT P5 A TRUE COPY OF THE REVIEW APPLICATION NO. 4 OF 2022 IN O.A NO. 40 OF 2019 FILED BY THE PETITIONER BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P6 A TRUE COPY OF THE ORDER DATED 25-3-2022 PASSED IN RA NO.4 OF 2022 IN O.A NO. 40 OF 2019 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P7 A TRUE COPY OF THE ORDER DATED 10-7-2012 PASSED IN O.A NO. 397 OF 2009 PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, CALCUTTA. EXHIBIT P8 A TRUE COPY OF THE ORDER DATED 3-5-2023 PASSED BY THE HIGH COURT OF CALCUTTA IN WPCT NO. 21 OF 2015. EXHIBIT P9 A TRUE COPY OF THE OFFICIAL COMMUNICATION DATED 22-9-2023 ISSUED BY GOVERNMENT OF INDIA, DIRECTORATE OF INCOME TAX, HUMAN RESOURCE DEVELOPMENT, CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. OP(CAT) No.1/2023 & conn.cases 29 APPENDIX OF OP (CAT) 173/2023 PETITIONER'S ANNEXURES: ANNEXURE A6 TRUE COPY OF THE ORDER DATED 11/05/2017 ISSUED TO THE APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION DATED 02/12/2016. ANNEXURE A1 TRUE COPY OF THE OMF NO. 6/37/98-IC DATED 21/04/2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF THE POSTS IN CBDT AND CBEC. ANNEXURE A2 TRUE COPY OF F NO. A 41015/59/200-AD VII DATED 22/04/2004 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. ANNEXURE A3 TRUE COPY OF THE ORDER DATED 17/01/2012 PASSED IN OA 86/2008 PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH, MUMBAI. ANNEXURE A4 TRUE COPY OF THE REPRESENTATION DATED 09/08/2016 SUBMITTED BY THE APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A5 TRUE COPY OF THE REPRESENTATION DATED 02/12/2016 SUBMITTED TO THE 1ST RESPONDENT BY THE APPLICANT. ANNEXURE A7 TRUE COPY OF THE OFFICE MEMORANDUM DATED 01/09/2008 ISSUED BY THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS, DEPARTMENT OF PENSION & PENSIONER'S WELFARE, GOVERNMENT OF INDIA. ANNEXURE RA1 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 65 OF 2018. EXHIBIT P1 A TRUE COPY OF THE ORIGINAL APPLICATION OP(CAT) No.1/2023 & conn.cases 30 NO. 65 OF 2018 ALONG WITH ITS ANNEXURES FILED BY THE PETITIONER BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, COCHIN BENCH. EXHIBIT P2 A TRUE COPY OF THE REPLY STATEMENT FILED BY THE RESPONDENTS. EXHIBIT P3 A TRUE COPY OF THE REJOINDER FILED BY THE PETITIONER TO THE REPLY STATEMENT FILED BY THE RESPONDENTS. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 65 OF 2018. EXHIBIT P5 A TRUE COPY OF THE REVIEW APPLICATION NO. 10 OF 2022 IN O.A NO. 65 OF 2018 FILED BY THE PETITIONER BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P6 A TRUE COPY OF THE ORDER DATED 25-3- 2022 PASSED IN RA NO. 10 OF 2022 IN O.A NO. 65 OF 2018 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P7 A TRUE COPY OF THE ORDER DATED 10-7- 2012 PASSED IN O.A NO. 397 OF 2009 PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, CALCUTTA. EXHIBIT P8 A TRUE COPY OF THE ORDER DATED 3-5-2023 PASSED BY THE HIGH COURT OF CALCUTTA IN WPCT NO. 21 OF 2015. EXHIBIT P9 A TRUE COPY OF THE OFFICIAL COMMUNICATION DATED 22-9-2023 ISSUED BY GOVERNMENT OF INDIA, DIRECTORATE OF INCOME TAX, HUMAN RESOURCE DEVELOPMENT, CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. OP(CAT) No.1/2023 & conn.cases 31 APPENDIX OF OP (CAT) 175/2023 PETITIONERS' ANNEXURES: ANNEXURE A12 TRUE COPY OF THE ORDER DATED 11/05/2017 ISSUED TO THE 1ST APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A13 TRUE COPY OF THE ORDER DATED 08/05/2017 ISSUED TO THE 2ND APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A1 TRUE COPY OF THE OM F NO. 6/37/98-IC DATED 21/04/2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF THE POSTS IN CBDT AND CBEC. ANNEXURE A2 TRUE COPY OF F. NO. A 41015/59/2002-AD VII DATED 22/04/2004 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. ANNEXURE A3 TRUE COPY OF THE ORDER DATED 17/01/2012 PASSED IN OA 86/2008 PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH, MUMBAI. ANNEXURE A4 TRUE COPY OF THE PENSION PAYMENT ORDER DATED 06/10/2010 AND 14/06/2014 ISSUED TO THE 1ST APPLICANT BY THE PAY & ACCOUNTS OFFICER, CENTRAL PENSION ACCOUNTING OFFICE, NEW DELHI. ANNEXURE A5 TRUE COPY OF THE PENSION PAYMENT ORDER DATED 18/06/2014 ISSUED TO THE 2ND APPLICANT BY THE PAY & ACCOUNTS OFFICER, CENTRAL PENSION ACCOUNTING OFFICE, NEW DELHI. ANNEXURE A6 TRUE COPY OF THE APPLICATION DATED 25/08/2016 SUBMITTED TO THE 2ND OP(CAT) No.1/2023 & conn.cases 32 RESPONDENT BY THE 1ST APPLICANT. ANNEXURE A7 TRUE COPY OF THE REPLY LETTER DATED 21/09/2016 ISSUED TO THE 1ST APPLICANT BY THE 2ND RESPONDENT. ANNEXURE A8 TRUE COPY OF THE APPLICATION DATED 25/08/2016 SUBMITTED TO THE 2ND RESPONDENT BY THE 2ND APPLICANT. ANNEXURE A8A TRUE COPY OF THE REPLY LETTER DATED 21/09/2016 ISSUED TO THE 2ND APPLICANT BY THE 2ND RESPONDENT. ANNEXURE A9 TRUE COPY OF THE LETTER F. NO. HRD/CM/175/15/2008-09/324 DATED 06/03/2009 CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. ANNEXURE A10 TRUE COPY OF THE REPRESENTATION DATED 24/10/2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT ANNEXURE A11 TRUE COPY OF THE REPRESENTATION DATED 27/10/2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT. ANNEXURE RA1 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 168 OF 2018. EXHIBIT P1 A TRUE COPY OF THE ORIGINAL APPLICATION WITH ITS ANNEXURES FILED BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, COCHIN BENCH. EXHIBIT P2 A TRUE COPY OF THE MISCELLANEOUS APPLICATION FILED IN O.A NO. 168 OF 2018. EXHIBIT P3 A TRUE COPY OF THE REPLY STATEMENT FILED BY THE RESPONDENTS. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN OP(CAT) No.1/2023 & conn.cases 33 O.A NO: 168 OF 2018. EXHIBIT P5 A TRUE COPY OF THE REVIEW APPLICATION NO. 9 OF 2022 IN O.A NO. 168 OF 2018 FILED BY THE PETITIONERS BEFORE THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P6 A TRUE COPY OF THE ORDER DATED 25-3- 2022 PASSED IN RA NO. 9 OF 2022 IN O.A NO. 168 OF 2018 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P7 A TRUE COPY OF THE ORDER DATED 10-7- 2012 PASSED IN O.A NO. 397 OF 2009 PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, CALCUTTA. EXHIBIT P8 A TRUE COPY OF THE ORDER DATED 3-5-2023 PASSED BY THE HIGH COURT OF CALCUTTA IN WPCT NO. 21 OF 2015. EXHIBIT P9 A TRUE COPY OF THE OFFICIAL COMMUNICATION DATED 22-9-2023 ISSUED BY GOVERNMENT OF INDIA, DIRECTORATE OF INCOME TAX, HUMAN RESOURCE DEVELOPMENT, CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. OP(CAT) No.1/2023 & conn.cases 34 APPENDIX OF OP (CAT) 1/2023 PETITIONERS' ANNEXURES: ANNEXURE A12 TRUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 1ST APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A13 RUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 2ND APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A14 TRUE COPY OF THE ORDER DATED 11.05.2017 ISSUED TO THE 3RD APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A15 RUE COPY OF THE ORDER DATED 31.05.2017 ISSUED TO THE 4TH APPLICANT FROM THE OFFICE OF THE 1ST RESPONDENT DISMISSING THE REPRESENTATION. ANNEXURE A1 TRUE COPY OF THE OM F. NO.6/37/98-IC DATED 21.04.2004 ISSUED BY THE DEPARTMENT OF EXPENDITURE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA UPGRADING THE PAY SCALES OF THE POSTS IN CBDT AND CBEC ANNEXURE A2 TRUE COPY OF ORDER F. NO.A 41015/59/2002- AD VII DATED 22.04.2004 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI. ANNEXURE A3 TRUE COPY OF THE ORDER DATED 17.01.2012 PASSED IN OA 86 OF 2008 BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL, MUMBAI BENCH. ANNEXURE A4 TRUE COPY OF THE ORDER DATED 18.06.2001 ISSUED BY THE CHIEF COMMISSIONER OF INCOME TAX, KOCHI PROMOTING THE APPLICANTS AS INCOME TAX OFFICERS. OP(CAT) No.1/2023 & conn.cases 35 ANNEXURE A5 TRUE COPY OF THE REPRESENTATION DATED 04.07.2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A6 TRUE COPY OF THE REPRESENTATION DATED 04.07.2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A7 TRUE COPY OF THE REPRESENTATION DATED 04.07.2016 SUBMITTED BY THE 3RD APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A8 TRUE COPY OF THE REPRESENTATION DATED 17.04.2017 SUBMITTED BY THE 4TH APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A9 TRUE COPY OF THE REMINDER LETTER DATED 19.12.2016 SUBMITTED BY THE 1ST APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A10 RUE COPY OF THE REMINDER LETTER DATED 19.12.2016 SUBMITTED BY THE 2ND APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A11 RUE COPY OF THE REMINDER LETTER DATED 19.12.2016 SUBMITTED BY THE 3RD APPLICANT TO THE 1ST RESPONDENT. ANNEXURE A16 TRUE COPY OF THE OM NO.38/86/03-P & PW(A) DATED 5TH NOVEMBER 2008 ISSUED BY THE DEPARTMENT OF P & PW, GOVERNMENT OF INDIA. ANNEXURE A17 TRUE COPY OF THE OFFICE MEMORANDUM DATED 01.09.2008 ISSUED BY THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS, DEPARTMENT OF PENSION & PENSIONER'S WELFARE, GOVERNMENT OF INDIA. ANNEXURE A18 TRUE COPY OF THE LETTER F. NO.HRD/CM/175/15/2008-09/324 DATED 06.03.2009 CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. ANNEXURE A19 TRUE COPY OF THE CLARIFICATION DATED 14.09.2009 ISSUED BY CENTRAL BOARD OF OP(CAT) No.1/2023 & conn.cases 36 DIRECT TAXES, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. ANNEXURE RA1 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 936 OF 2017 AND CONNECTED CASES. EXHIBIT P1 TRUE COPY OF THE ORIGINAL APPLICATION NO: 936 OF 2017. EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT FILED BY RESPONDENTS BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P3 TRUE COPY OF THE REJOINDER FILED BY THE APPLICANTS BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P4 TRUE COPY OF THE ADDITIONAL REPLY STATEMENT FILED BY THE RESPONDENTS BEFORE THE CAT, ERNAKULAM BENCH EXHIBIT P5 A TRUE COPY OF THE ADDITIONAL REJOINDER FILED BY THE PETITIONERS BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT P 5 (A) TRUE COPY OF THE 2ND ADDITIONAL REPLY STATEMENT FILED BY THE RESPONDENTS BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT7 P6 TRUE COPY OF THE ORDER DATED 16-2-2022 PASSED BY THIS HONOURABLE TRIBUNAL IN O.A NO: 936 OF 2017 AND CONNECTED CASES. EXHIBIT P7 TRUE COPY OF THE REVIEW APPLICATION NO.7 OF 2022 FILED BY THE PETITIONERS BEFORE THE CAT, ERNAKULAM BENCH. EXHIBIT9 P8 A TRUE COPY OF THE COMMON ORDER DATED 25- 3-2022 PASSED IN RA NO. 7 OF 2022 IN O.A NO. 936 OF 2017 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH. EXHIBIT P9 A TRUE COPY OF THE ORDER DATED 10-7-2012 PASSED IN O.A NO. 397 OF 2009 PASSED BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, OP(CAT) No.1/2023 & conn.cases 37 CULCUTTA. EXHIBIT P10 A TRUE COPY OF THE ORDER DATED 3-5-2023 PASSED BY THE HIGH COURT OF CULCUTTA IN WPC NO. 21 OF 2015. EXHIBIT P11 A TRUE COPY OF THE OFFICIAL COMMUNICATION DATED 22-9-2023 ISSUED BY GOVERNMENT OF INDIA, DIRECTORATE OF INCOME TAX, HUMAN RESOURCE DEVELOPMENT, CENTRAL BOARD OF DIRECT TAXES, NEW DELHI.

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