CENTRAL ADMINISTRATIVE TRIBUNAL CHANDIGARH BENCH Pronounced on: 18.02.2026 Reserved on: 28.01.2026 CORAM: HON’BLE MR. SURESH KUMAR BATRA, MEMBER (J)

HON’BLE MRS. ANJALI BHAWRA, MEMBER (A)

1. Original Application No.060/889/2023 Kanwal Deep Singh, aged about 54 years, son of Shri S. Surinder Singh Kwatra, Resident of H.No.98, Gali No. 3, Dev Nagar, Hambran Road, Ludhiana presently posted as Assessing Officer (Income Tax Officer)

(Group-B) at Ludhiana (Punjab).

.... Applicant By Advocate: Mr. Hitesh Pandit Versus

1. Union of India through Secretary, Ministry of Finance, Government of India, Department of Revenue, New Delhi-110001.

2. The Chairman, Central Board of Direct Taxes Ministry of Finance, Government of India, Department of Revenue, New Delhi-110001.

3. Pr. Chief Commissioner of Income Tax, North West Region, Aayakar Bhawan, Sector 17-E, Chandigarh.

4. Pr. Commissioner of Income Tax (Assessment Unit-1), Aayakar Bhawan, Rishi Nagar, Ludhiana.

... .Respondents By Advocate: Mr. Sanjay Goyal, Sr. CGSC along with Mr. Pankaj Khurana

2. Original Application No. 060/1282/2023 Akash Deep Chhatwal, aged about 56 years, son of Parkash Chand Chhatwal, 6, Opposite 90 Charan Bhag, Lehal Colony, Patiala, District Digitally signed by MAMTA Patiala, Punjab-147001, presently posted as Administrative Officer WADHWA (Group B) o/o Principle Commissioner of Income Tax, Aayakar Bhawan, Patiala ... Applicant By Advocate: Mr. Hitesh Pandit Versus

1. Union of India through Secretary, Ministry of Finance, Government of India, Department of Revenue, New Delhi-110001.

2. The Chairman, Central Board of Direct Taxes Ministry of Finance, Government of India, Department of Revenue, New Delhi-110001.

3. Pr. Chief Commissioner of Income Tax, North West Region, Aayakar Bhawan, Sector 17-E, Chandigarh. 160017

4. Pr. Commissioner of Income Tax, Aayakar Bhawan, Patiala.

... .Respondents By Advocate: Mr. Sanjay Goyal, Sr. CGSC along with mr. Pankaj Khurana

3. Original Application No.060/561/2024 Tarvinder Kaur, W/o Sh. Jai Inder Singh, age 60 years, presently working as Income Tax Officer, Ward-I, Sarhali Road, Tarn Taran-

143401, Punjab.

... Applicant By Advocate: Mr. Rishav Sharma Versus

1. Union of India through its Secretary to Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi 110001.

2. The Principal Commissioner of Income Tax, Aayakar Bhawan, Rishi Nagar, Amritsar 143001.

3. The Principal Chief Commissioner of Income Tax, NWR, Aayakar Bhawan, Sector 17, Chandigarh- 160017.

4. Income Tax Officer (HQ) (Admn), 0/0 the Pr. Commissioner of Digitally signed Income Tax-I, Amritsar, Punjab.

... .Respondents By Advocate: Mr. Sanjay Goyal, Sr. CGSC along with Mr. Pankaj Khurana

O R D E R

Per: SURESH KUMAR BATRA MEMBER (J):-

1. The above captioned 03 Original Applications are being disposed of by this common order, with the consent of the learned counsel appearing for the respective parties, as the question of law involved, the material facts, the reliefs sought and the grounds urged therein are identical in all three cases. For the sake of convenience and to avoid repetition, the facts are being extracted from Original Application No. 889/2023, which shall be treated as the lead case for the purpose of adjudication. The relief claimed (in OA No. 889/2023) is as under:-

(i) To quash and set aside the letter 01.05.2019 (Annexure A-5) whereby the respondents no. 1 and 2 communicated that letter dated 31.03.2011 has become infructuous and therefore stands withdrawn ab-initio and directed all Cadre Controlling authorities to implement the judgment dated 09.12.2024 passed by the Hon‟ble Supreme Court and re-fix the pay accordingly and compliance report be communicated.

(ii) To quash the order dated 12/21.07.2023 issued vide F. No. Pr. CIT (AU1)Ldh/Misc./2022-23/450 (Annexure A-10) whereby the pay of applicant was re-fixed.

(iii) To restrain the respondents from effecting any recovery of Digitally signed pay and allowances due on account of above letter/order d