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2022 (12) TMI 506 - HC - Income TaxPromotion with retrospective effect - Consequential benefits to be included a salary in a post applicant has not worked - whether consequential benefits cannot include salary attached to a post in which they had not worked? - HELD THAT:- It is the case of the petitioners/department that they have complied with the order dated 27.11.2019 and in their understanding, consequential benefits cannot include salary attached to a post in which they had not worked. We are unable to countenance this submission. It is trite law that it is not open for the litigant to interpret the judgment and we also do not propose to enter upon the correctness of the said submission as the writ petitions are liable to be rejected on the ground of delay alone. Its is not in dispute that the order has been partially complied with by granting promotion to the respondents from the date on which the promotion was given to the junior and now when contempt petitions are preferred, the instant writ petitions are filed belatedly that too after a passage of nearly 2 ½ years. The writ petitions stand rejected on the ground of delay and laches. The dismissal of the writ petitions shall not come in the way of the petitioners seeking any clarification from the tribunal so far as grant of consequential benefits particularly regarding entitlement of arrears of salary for the period not worked. Petitions stand dismissed.
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