Umar Ahamad Pathan vs REVENUE on 29 October 2026

1. Umar Ahamad Pathan (son of Ahamad Mohammad Pathan) date of birth: 12.02.1978, Age: 44 years 2 months, working as :Computer Operator (Group "C" post) in the office of ACIT TDS Circle, Nashik, Kendriya Rajaswa Bhavan, Old Agra Road, Nashik-422002, and residing at "Sadguru Nagar"Vidhya Vihar Housing Society, B/4, K.J. Mehta High School, Nashik Road Camp, Nashik 422102, Cell: 9423258786/8888825552, State of Maharashtra, email id: umarpathan@gmail.com

2. Deepak Balasaheb Walve(son of Balasaheb Parashram Waive) date of birth : 05.06.1982, Age: 39 years 07 months, working as : Bell Attendant (MTS) (Group "C" post) in the office of the Commissioner of Income Tax (Appeals) Unit-1, Nashik, Central Revenue Building, Gadkari Chowk, Old Agra Road, Nashik 422002 and residing at: 311, "Balaji", Near Grampanchayat Office, At Post-Odha, Aurangabad Road, Taluke and District - Nashik 422003, State of Maharashtra, Cell: 9823684709, email:deepakwalve81@gmail.com

3. Pathan Naushirkhan Shamsherkhan (son of Shamsherkhan G. Pathan) date of birth: 05.12.1983, Age 38 years 2 months, working as: Computer Operator (Group "C" post) in the office of Joint CIT-(ReFAC)-(AU)-1(4) Kolhapur (Stationed at Nashik), and residing at : Flat No. 45, Rashmi

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Shivprakash, Row-House, Kamathwada, Link Road, Sambhaji Nagar, Nashik 422009, Cell: 9960828989, State of Maharashtra, email id: m.pathan8600@gmail.com

4. Ashok Madhavrao Gajare (son of Madhavrao Baburao Gajare) date of birth: 08.01.1969, Age 53 years 1 month, working as : Bell Attendant (MTS) (Group "C" post) in the office of Addl. Director of Income Tax (Investigation), Nashik, 3rd Floor, Shree Sal Shobhan Complex, Near Janlaxmi Bank, Old Agra Road, Nashik-422002 and residing at : Maithali Dham, Behind Kalika Mandir, Kute Marg, Mumbai Naka, Nashik 422002, State of Maharashtra, Cell: 9823973044.

5. Pankaj Mukund Kulkarni (son of Mukund Dattatraya Kulkarni) date of birth : 23.05.1979, Age: 42 years 08 months, working as: Computer Operator (Group "C" post) in the office of the Joint Commissioner of Income Tax, Central Range, Nashik, Sal Shobhan Complex, Near Janalaxmi Bank, Old Agra Road, Nashik-422002, and residing at: Flat No.2, Shree Vighnaharta Sankul, Kanade Maruti Lane, Nashik 422001, State of Maharashtra, Cell: 8999429738, email id: kulkarnipankaj184@gmail.com

6. Dnyaneshwar Bhagwat Sonawane (son of Bhagwat Waman Sonawane) date of birth: 21.03.1986, Age: 35 years 10 months, working as: Bell Attendant /Sweeper (Group "C" post) in the office of Joint Commissioner of Income Tax, Range-1, Jalgaon, Old B.J. Market, Jilha Peth, Jalgaon, and residing at : Village Duskhede, Post-Pardhade, Taluke Pachora, District Jalgaon-424201, State of Maharashtra, Cell: 9518979005. email: sonawanednyaneshwar240@gmail.com

7. Sachin Bhagirath Gajare(son of Bhagirath Madhavrao Gajare) date of birth: 29.02.1984, Age: 37 years 11 months, working as : Peon (Group "C" post) in the office of the Rashmi

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Addl/Joint Commissioner of Income Tax, Central Range, Nashik, Sai Shobhan Complex, Near Janalaxmi Bank, Old Agra Road, Nashik-422002, and residing at : H-708, Mahiravani, Holi Chowk, Mahiravani, Trimbakeshwar Road, Nashik 422213, State of Maharashtra, Cell: 9923368660/9970986604, email id: disp.nashik@gmail.com

8. Manohar Dagadu Patil (son of Dagadu Bhikanrao Patil) date of birth :18.06.1980, Age: 41 years 07 months, working as :Bell Attendant /Sweeper (Group "C" post) in the office of Addl. Commissioner of Income Tax, Range-1, Jalgaon, Old B.J. Market, Jilha Peth, Jalgaon, and residing at "Moraya", Plot No.2, Gate No. 317/1, Sudatta Colony, opp. Old Police Line, Near Chandu Anna Nagar, Nimkhedi Road, Jalgaon, State of Maharashtra, Pin Code 425001, Cell: 9860898969, email id: patilmanohar889@gmail.com

9. Vaishali Yogesh Shelukar (wife of Yogesh Sudhakar Shelukar) date of birth: 05.06.1975, Age: 46 years 07 months, working as : Computer Operator/Data Entry Operator (Group "C" post) In the office of the Income Tax Office, Ward- 3(i), Nashik, Kendriya Rajyaswa Aayakar Bhavan, Gadkari Chowk, Nashik 422001, and residing at: N- 31/F-2/8/13, Ranapratap Chowk, New CIDCO, Nashik 422 009, State of Maharashtra, Cell: 7276357389/9764998122 email Id: vaishalishelukar@gmail.com

10. Sandeep Keshavrao Mekalwar (son of Late Mr. Keshavrao Baliram Mekalwar) date of birth:18.06.1981, Age : 40 years 07 months, working as: Bell Attendant /Sweeper (Group "C" post) in the office of the Joint Commissioner of Income Tax, Range-i, Jalgaon, and residing at : Satlaj Apartment, Vivekanand Nagar, Jalgaon, Behind Sub-Jail, Near Chemist Bhawan, Jalgaon, State of Maharashtra, Cell: 8087557889/7720011777 Email id: sandeepmekalwar@gmail.com Rashmi

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11. Walmik Suresh Bacchav (son of Suresh Piraji Bacchav) date of birth: 27.01.1985, Age : 37 years 06 months, working as : Computer Operator (Group "C" post) in the office of Additional Director of Income tax, (Investigation), Nashik, 3rd Floor, Shree Sal Shobhan Complex, Near Janlaxmi Bank, Old Agra Road, Nashik-422002 and residing at: Madhav Row House, No. 5, Ganesh Colony, B/H, Gauri Shankar Mangal Karyalaya, Cidco-Ambad Unk Road, Ambad, Nashik, Pin code 422010, State of Maharashtra, cell :9730633544, email id:walmikbacchav@gmail.com

12. Mahesh Bhimrao Mahale (son of Bhimrao Mango Mahale) date of birth : 02.06.1985, Age : 36 years 07 months, working as :Computer Operator (Group "C" post) in the office of Principal Commissioner of Income Tax, (ReFAC)(VU)-1, Nashik (D), Nashik Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at : Flat No. 7, Shree Niwas Apartment, Salunke Nagar, Ambad-ITI, Link Road, Khutwad Nagar, Nashik 422008, State of Maharashtra, cell: 8855061155, email id: maheshmahale85@yahoo.com

13. Sandeep Popatrao Bagul (son of Popatrao Dagaji Bagul) date of birth: 30.10.1981, Age : 40 years 03 months, working as : Computer Operator (Group "C" post) in the office of Joint Commissioner of Income Tax, Central Range, Nashik, Sai Shobhan Complex, Near Janalaxmi Bank, Old Agra Road, Nashik-422002 and residing at : 231, Aditya Bungalow, Audumbar Nagar, Amrutdham, Panchavati, Nashik 422003, State of Maharashtra, Cell :9146705030 email id: sandeeppbagul@gmail.com

14. Dusane Sanjay Anandrao (son of Dusane Anandrao Sakharam) date of birth : 01.06.1978, Age : 43 years 07 months, working as : Bell Attendant/Sweeper (Group "C" post) in the office of Principal Commissioner of Income Tax, Rashmi

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(ReFAC)(VU)-1, Nashik Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at : N-41/A/F/11/03, Sal Baba Nagar, Bhagvati Chowk, CIDCO, Nashik 422009, State of Maharashtra, Cell: 9921918716, email id: sanjaydusane@gmail.com

15. Sandeep Dattatraya Bhagare (son of Dattatraya Bajaba Bhagare) date of birth: 27.12.1975, Age: 46 years 01 month, working as :Computer Operator (Group "C" post) in the office of Asstt. Commissioner of Income Tax Circle-I, Nashik, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at: Kalpataru Bungalow, S.No.908/2/2, Plot No. 44, Near Panini Society, Murli Nagar, PathardiPhata, Nashik 422009, State of Maharashtra, Cell: 9975146421, email id: sandipdbhagare@gmail.com

16. Shital Prashant Dixit (w/o Prashant Madhukar Dixit) date of birth: 24.10.1979, Age: 42 years 03 months, working as : Computer Operator (Group "C" post) In the office of Principal Commissioner of Income Tax-1, Nashik, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at: 15, Vansampada Housing Society, Wadala Pathardi Road, Indira Nagar, Nashik 422009, Cell: 9850984457, State of Maharashtra, email id: shital.dixit@gmail.com

17. Amol Digamber Misal (son of Digamber Ginaji Misal) date of birth: 17.07.1988, Age: 33 years 06 months, working as : Computer Operator (Group "C" post) in the office of Additional Commissioner of Income Tax, Range-1, Nashik, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik 422002, and residing at: FIat No. 08, Lotus Park, Ambad Link Road, Savata Nagar, CIDCO, , Nashik 422008, Cell: 09503302220/7028022220, State of Maharashtra, email id: amolmisal88@gmail.com Rashmi

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18. Shyam Shivaji Pawar (son of Shivaji Waman Pawar) date of birth: 25.09.1988, Age: 33 years 04 months, working as : Bell Attendant (Group "C" post) in the office of Chief Commissioner of Income Tax, Nashik, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at : N-31-H-2-7-6, Datta Chowk, New CIDCO, Nashik 422009, Cell:9960003989, State of Maharashtra, email id: shyam5speed@rediffmail.com

19. Hemant Vishnu Shelke (son of Vishnu Namdev Shelke) date of birth :15.06.1983, Age : 38 years 05 months, working as : Bell Attendant (Group "C" post) in the office of Commissioner of Income Tax, (Appeals) Unit-3, Nashik, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik- 422002, and residing at: Row House No.2, Shyam Kunj, Row House, Lam Road, Maharaja Bus Stop, Vihitgaon, Nashik Road, Nashik 422101, Cell: 9860095575, State of Maharashtra, email id: hemantshelke11@gmail.com

20. Pramod Narendra Mali (son of Narendra Shamrao Mali) date of birth :11.02.1984, Age : 37 years, working as : Bell Attendant (Group "C" post) in the office of Joint Commissioner of Income Tax, Old B.J. Market, Jilha Peth, Jalgaon, 425 001, and residing at : 6, Hareshwar Nagar, Ring Road, Behind Bank of Baroda, Jalgaon, State of Maharashtra - 425001, cell: 7387564793

21. Mukesh Shrirang Wakade (son of Shrirang Dharba Wakade) date of birth : 15.08.1984, Age: 37 years 05 months, working as : Daily Wager (Group "C" post) in the office of Additional Director of Income Tax (Investigation), Nashik, and residing at : Bhim Nagar, Near Jaikwadi Gate, At Post - Pathri, Tal. Pathri, Dist. Parbhani-431506, Cell: 9158196324.

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22. Pankaj Ashok Chandramore (son of Ashok Sakharam Chandramore) date of birth : 22.08.1990 Age : 31 years 05 months, working as :Bell Attendant (Group "C" post) in the office of Principal Commissioner of Income Tax, (ReFAC)(VU)-1, Nashik Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at : 206, Shilp Samrudhi Apartment, 62/2, Shivram Nagar, Dasak, Shivar, Jail Road, Nashik Road, Nashik-422101, State of Maharashtra, email: laki.pac73@gmail.com, Cell: 7020661418

23. Lakhan Omprakash Pardeshi (son of Omprakash Dagadu Pardeshi) date of birth : 23.02.1989 Age 33 years, working as : Sweeper (Group "C" post) in the office of Chief Commissioner of Income Tax, (ReFAC), Nashik Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at: Room No. 37, MHADA VasahatGruh, Opp. New LIC Office, Sahavas Nagar, Nashik-422002, State of Maharashtra, Cell: 9371401552/9011900522

24. Nazim Iqbal Shaikh (son of Iqbal Yusuf Shaikh) date of birth: 26.06.1982 Age: 39 years 07 months, working as : Computer Operator (Group "C" post) in the office of TRO-1, Nashik, office of Principal CIT-1, Nashik Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at. Flat No.10, Royal Palm Apartment, Behind Manoj Garge, Khede Nagar, Nashik-422106, State of Maharashtra, email:nazimshaikh1982@gmal.wm, Cell: 9822090232.

25. Amit Prabhakar Parit (son of Prabhakar Laxman Parit ) date of birth : 02.05.1986 Age: 35 years 08 months, working as : Computer Operator (Group "C" post) in the office of Income Tax Office, Ward- 1(1)Nashik, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik-422002, and residing at: N-41/AF-2/13-12, Vijay Nagar, Saibaba Nagar, CIDCO, Nashik-422009, State of Maharashtra, email:amit-parit7345@yahoo.in, Rashmi

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Cell: 9960704756/8668476103.

26. Jeevan Walmik Shewale(son of Walmik Zipru Shewale) date of birth : 27.07.1987, Age: 34 years 06 months, working as :Computer Operator• (Group "C" post) in the office of Principal CIT- (ReFAC)(AU)-1(2)(4), Aurangabad (Stationed at Nashik), Sai Shobhan Complex, Near Janalaxmi Bank, Old Agra Road, Nashik-422002 and residing at: R.H. No.2, Pavanputra Row House, Near Sai Palace, Behind Burukule Hall, Ambad, Nashik- 422010 State of Maharashtra, . email:jeevanshewale92@gmail.com Cell: 9403504477.

27. Khan Raghunath Unawane (son of Raghunath Bapuji Unawane) date of birth: 14.06.1977, Age: 44 years 07 months, working as : Computer Operator (Group "C" post) in the office of Joint Commissioner of Income Tax, Central Range, Nashik, Sal Shobhan Complex, Near Janalaxmi Bank, Old Agra Road, Nashik-422002, and residing at: C- 11, Sal Nagar, Amrutdham, Hirawadi Road, Panchvati, Nashik-422003, State of Maharashtra, email: adeptkiran@gmail.com

28. Prashant Sudhakar Sonawane (son of Sudhakar Vasudeo Sonawane) date of birth :12.08.1984, Age: 37 years 05 months, working as : Computer Operator (Group "C" post) in the office of Addl./Jt. Commissioner of Income Tax, Central Range, Nashik, Sai Shobhan Complex, Near Janalaxmi Bank, Old Agra Road, Nashik-422002 and residing at: Village and Post-PimplasRamache, Near Krishna Mandir, Tal. Niphad, Dist - Nashik-422301, State of Maharashtra, Cell: 8421783387. email: prashantdeep99@gmail.com

29. Manish Rajendra Vispute (son of Rajendra Ramchandra Vispute) date of birth : 01.08.1983, Age : 38 years 05 months, working as :Bell Attendant / Sweeper (Group "C" post) in the Rashmi

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office of Jt. Commissioner of Income Tax, (ITO DDO), Old B.J. Market, Near Balgandharva Open Theatre, Jalgaon and residing at : Block No. 5, Gokuldham Nagar, 36, Block Colony, Near Kolhe Hills, Saukheda Shivar, Jalgaon, State of Maharashtra

- 425 002, Cell: 9923311858, email: visputechandrakant61@gmail.com

30. Ganesh Balkrishna Patil (son of Balkrishna Popat Patil) date of birth : 21.08.1987, Age : 34 years 05 months, working as : Computer Operator (Group "C" post) in the office of Dy. Director (Systems), Nashik, Kendriya Rajaswa Bhawan, Ram Ganesh Gadkari Chowk, Old Agra Road, Nashik- 422002 and residing at : Niphad Kolwadi Road, Shankar Nagar, Lane No.2, Sanskrti Vihar Building, Flat No.1, Niphad, Tal. Niphad, Dist - Nashik-422303, Maharashtra, email: ganesh1987mogal@gmail.com, Cell: 9922490005.

31. Rohan Rajendra Bhavsar (son of Rajendra Ramkrishna Bhavsar) date of birth : 04.03.1991, Age : 31 years, working as : Bell Attendant /Sweeper (Group "C" post) in the office of Addl. Commissioner of Income Tax, Range Jalgaon, Old B.J. Market, Jalgaon and residing at : 20/C, Ravindra Nagar, Near Swami Samarth Kendra, Mohadi Road, Jalgaon 425 002, State of Maharashtra, email :bhavsar.rohan6l@gmail.com, Cell: 9960087347.

32. Rohan Sanjay Sawant (son of Sanjay Shankar Sawant) date of birth: 28.08.1986, Age: 35 years 05 months, working as :Computer Operator l (Group "C" post) in the office of A.O. DDO (Res) of Principal Commissioner of Income Tax-I, Nashik, Kendriya Rajaswa Bhawan, Gadkari Chowk, Old Agra Road, Nashik, and residing at : Vadner Dumala (Rajwada) Near Buddhavihar, Taluka and District Nashik, 422401, State of Maharashtra, email: rohansawant1304@gmail.com, Cell: 8956314295 / 7744041389.

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33. Ramakant Prakash Shimpi (son of Prakash Baburao Shimpi) date of birth :12.12.1982, Age: 39 years 01 month, working as :Bell Attendant/Sweeper (Group "C" post) in the office of Addl./Jt. Commissioner of Income Tax, Ward 1(1), Jalgaon, Old B.J. Market, Jillha Peth, Jalgaon, and residing at : 2, Gat No. 342, Dhanaji Kale Nagar, Bhure Mamletdar Plot, Shivaji Nagar, Jalgaon, 425 001, State of Maharashtra, email: ramakantshimpi19@gmail.com, Cell: 9850154818.

34. Rameshwar Shalikram Gawali (son of Shalikram Sadashiv Gawali) date of birth 03.07.1974, Age: 47 years 06 months, working as Bell Attendant (Group "C" post) in the office of Principal Commissioner of Income Tax- Nashik, Kendriya Rajaswa Bhawan, Gadkari Chowk, Old Agra Road, Nashik and residing at: Matale House, Near Matale, Mangalkaryalaya Trimurti Chowk, Kamatwada Road, CIDCO, Nashik 422008, State of Maharashtra, email:rsgawali97@gmail.com, Cell: 9763022839

35. Naresh Pandharinath Badgujar (son of Pandharinath Natthu Badgujar) date of birth 27.11.1989, Age: 32 years 02 months, working as Bell Attendant and File Management (Group "C" post) in the office of Assistant Commissioner of Income Tax-Circle-I, Nashik, Kendriya Rajaswa Bhawan, Gadkari Chowk, Old Agra Road, Nashik 422001, and residing at : Room No. 152, DGP Nagar, Khutwad Nagar, Kamadwade, Trimurti Chowk, Nashik 422008, State of Maharashtra, email:nareshbadgujar12@gmail.com, Cell: 7798495140

36. Manoj Ramesh Suryawanshi (son of Ramesh Dayaram Suryawanshi) date of birth : 10.09.1988, Age: 33 years 04 months, working as : Computer Operator (Group "C" post) in the office of Addl. CIT (ReFAC) (VU)-1(1) Nashik and ITO (ReFAC)(VU) 1(1)(3)Nashik, and residing at : Flat No. 3, Soham Rashmi

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Heights, Padol Mala Behind Vanashri Colony, D.G.P. Nagar No. 2, Ambad, Nashik, District Nashik, 422010, State of Maharashtra, email:manojrs1009@gmail.com, Cell: 8149985903/9403457905.

37. Patil Vishvasrao Yuvaraj (son of Patil Yuvaraj Harchand) date of birth : 10.08.1985, Age : 36 years 05 months, working as : Bell Attendant /Sweeper (Group "C" post) in the office of Income Tax Officer (TDS) Jalgaon, Income Tax Office, Jalgaon, Old B. J. Market, Jalgaon, and residing at: c/o Patil Yuvaraj Harchand, At Patonda, New Plot, Tal. Amalner, District Jalgaon, Pin code: 425 401, Maharashtra, email:vishvaspatil1528@gmail.com Cell: 9921724592/ 8956797820.

38. Shyam Vinayak Patil (son of Vinayak Parshram Patil) date of birth : 07.11.1990, Age: 31 years 02 months, working as: Bell Attendant /Computer Operator (Group "C" post) in the office of Income Tax Officer, Ward-2(1). Sal Shobhan Complex, Opp. Janalaxmi Bank, Gadkari Chowk, Old Agra Road, Nashik, and residing at : Village Manur Gaon, Near Maruti Temple, Post Madsangavi, Tal. Nashik, District Nashik, 422101, State of Maharashtra, email :shyampatil6579@gmail.com, Cell: 8087186785

39. Naresh Pitambar Patil (son of Pitambar Govinda Patil) date of birth : 21.02.1987, Age: 34 years 11 months, working as : Bell Attendant /Sweeper (Group "C" post) in the office of Addl. Commissioner of Income Tax, Range- Jalgaon, Old B. J. Market, Jalgaon, and residing at : c/P.NO.2, G.NO.78, Highway Darshan Colony, Jain Pipe Jawal, Nimkhedi Shiwar, Jalgaon, District Jalgaon, Pin code 425001, Maharashtra, email:patilnaresh607@gmail.com, cell : 8149338771/7020963904

40. Sainath Arun Surve (son of Arun Ramchandra Surve) date of birth: 15.11.1992, Age: 31 years 05 months, working as : Bell Attendant (Group "C" Rashmi

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post) in the office of Principal Commissioner of Income Tax-1, Nashik, and residing at : House No. 181, DGP Nagar -3, Khutwad Nagar, Near Varad Vinayak Temple, in Ambad Link Road, Nashik, State of Maharashtra, Pin Code - 422008, Cell: 7875773285/9823773285 email:sainathsurve2l@gmail.com ...Applicants

(By advocate: Mr. R G Walia)

Versus

1. Union of India, Through: Secretary, Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi- 110001.

2. Central Board of Direct Taxes (CBDT), Through: Chairman, Central Board of Direct Taxes, North Block, New Delhi- 110002.

3. Pr. Chief Commissioner of Income Tax (CCA), Aayakar Bhawan, 12, Sadhu Vaswani Road, Pune- 411 001.

4. The Chief Commissioner of Income Tax, Nashik (ReFAC), Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik- 422002.

5. The Chief Commissioner of Income Tax, Pune, Aayakar Bhawan, 12, Sadhu Vaswani Road, Pune- 411 001.

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6. The Commissioner of Income Tax (Appeals) Unit-1, Kendriya Rajaswa Bhava, Gadkari Chowk, Old Agra Road, Nashik- 422002

7. The Commissioner of Income Tax (Appeals) Unit-2, Kendriya Rajaswa Bhava, Gadkari Chowk, Old Agra Road, Nashik- 422002

8. The Commissioner of Income Tax (Appeals) Unit-3, Kendriya Rajaswa Bhava, Gadkari Chowk, Old Agra Road, Nashik- 422002

9. The Director General of Income Tax (Investigation), Pune, Aayakar Sadan, 7th Floor, Bodhi Tower, 548/2B, Salisbury Park, Pune- 411037

10. Pr. Commissioner of Income Tax-1, Nashik- Officer of Pr. Commissioner of Income Tax-1, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, Nashik- 422002.

11. Pr. Director of Income Tax (Investigation) Nagpur, 2nd Floor, Saraf Chamber, Mount Road, Sadar, Nagpur- 440001.

12. The Pr. Commissioner of Income Tax (Central), Nagpur, Aayakar Bhawan, Telankhedi Road, Civil Lines, Nagpur- 440001.

…Respondents

(By Advocate: Mr. Sachin Patil)

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ORDER

Per: Mr. Shri Krishna, Member (A) The applicants have filed this original application under Section 19 of the Administrative Tribunal’s Act seeking the regularization of their service and prayed for the following reliefs: “a) This Hon’ble Tribunal may be pleased to call for the records and proceedings of the case and after going through its propriety, legality and constitutional validity be pleased to Order and direct the Respondents to regularize the services of the Applicants from the date they were initially appointed or atleast from the date they completed 240 days service under the Respondents and accordingly direct grant of with all consequential benefits including pay fixation, ACP, MACP etc.

b) This Hon’ble Tribunal may be pleased to hold and declare that the impugned act of the Respondents of not regularizing the services of the Applicants is illegal and wrong and accordingly direct the Respondents to regularize the services of the Applicants as stated in prayer 8(a) above.

c) Any other and further orders as this Hon’ble Tribunal may deem fit, proper and necessary in the facts and circumstances of the case.

d) Cost of this Original Application be provided for.”

2. Brief facts of the case as stated by the applicant in the original application are that they have been working under the respondents on daily wages/casual/contract basis for last more than 10 years and have not been considered for regularization of their services, which is arbitrary and illegal.

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2.1 It has been submitted that they were initially appointed on daily wages in the respondent’s department and they are poor employees. The applicants have raised the grievance before the authorities concerned for regularization on the ground that they have been working for more than 10 years. They have also done the work of Computer Operators, Bell Attendants (MTS), Peon, etc. The continuous work of the applicants without regularization of the services for years is unlawful and the applicants have not got any benefits of the long service from the respondents till date. They have enclosed the details of their date of initial appointment as daily wages/casual basis and date of engagement through contractors (Annexure-A- 1).

2.2 They have also placed reliance on the judgment of this Tribunal in OA No. 406/2007 whereby the Tribunal directed regularization of the services of similarly placed persons (Annexure-A-2). The said order of the Tribunal was challenged by the Department before the Hon’ble High Court of Bombay, which was dismissed vide judgment/order dated 09.06.2011 in Writ Petition No. 2586/2011. Rashmi

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2.3 It has been submitted that the applicants have been working for 8-10 hours every day. Though, they were initially engaged by the Department as casual labour, however, later on their services were continued through contractors. They have placed reliance on the judgment of Hon’ble Supreme Court in the case of Jacob M. Puthuparambil & Ors. vs. Kerala Water Authority & Ors. (1991) SCC (L&S) 25 (Annexure-A-3).

2.4 They have further placed reliance on the judgment of Hon’ble High Court of Tripura, Agartala at Agartala Bench dated 09.03.2021 in Civil Writ Petition No. 1162/2018, wherein the Hon’ble High Court discussing the case of Narendra Kumar Tiwari & Ors. vs. State of Jharkhand & Ors. (2018) 8 SCC 238, judgment of Hon’ble Supreme Court in the case of Secretary, State of Karnata & Ors. vs. Umadevi (3) (2006) 4 SCC 1 and the judgment of Hon’ble Supreme Court in the case of State of Karnataka & Ors. vs. M.L. Kesari & Ors. (2010) 9 SCC 247 has held that continuation of employees on the ground that they were irregularly appointed. This is nothing but a form of exploitation of the employees by not giving the benefits of regularization and by placing the sword of Damocles over their head. Rashmi

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2.5 Further, the reliance has been placed on the judgment of Hon’ble Supreme Court in the case of Hargurpratap Singh vs. State of Punjab & Ors. reported in (2007) 13 SCC 292 (Annexure- A-5).

3. After the issuance of notice, the respondents have filed their reply and contested the OA.

3.1 It has been submitted that the applicants were appointed in the office of the respondents on various dates as set out by them on the basis of which they claim that since they have already put in more than 10 years of service, they should be regularized in service and find it surprising that not a single applicant has produced a letter of appointment signed by the competent authority appointing him, whereas the fact of the matter is that the applicants were initially appointed on daily wage/casual basis which in turn means that there was no post against which they were appointed.

3.2 It has been further submitted that w.e.f. 01.12.2011 onwards, they came to be engaged through a contractor. The Rashmi

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applicants submit that since they have put in more than 10 years of service as per the law laid down by the Hon'ble Supreme Court in the case of Umadevi (supra), they should be granted regularization, whereas the respondents submit that persons who are appointed on daily wages on the one hand are not entitled to claim regularization in service as they are not covered by para-53 of the judgment of the Hon'ble Supreme Court in the case of Umadevi (supra), but that their case is clearly covered under para-8 and 55 which does not entitle them to regularization. The law on the subject is no longer res-integra and settled by the Hon'ble Apex Court in the case of Satya Prakash vs. State of Bihar (2010) 2 SCC (L&S).

3.3 So far as the question of entitlement of contract appointment is concerned, which all the applicants have been w.e.f. 01.11.2011 and thereafter, they are not entitled to regularization as per the law laid down by the Hon'ble Supreme Court in the case of National Fertilizers Limited vs. Somveer Singh 2006 SCC (L&S). The respondents further submit that the case of the applicants is also clearly hit by estoppel and acquiescence since they had willingly initially accepted work as casual Rashmi

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labourers or daily wagers and thereafter, through a contractor without any demur. The law in this respect is already settled by the Hon'ble Supreme Court in the case of State of Maharashtra vs. Anita, (2016) 2 SCC (L&S) page 384.

3.4 It has been further submitted that regularization is not a mode of recruitment. Ratification or regularization of an Act is possible only when there is non-compliance of some procedure which does not go to the root of the appointment. What is illegal cannot be regularized. Only what is irregular can be regularized. Regularization does not mean permanence. The law in this regard has been settled in the case of State of Mysuru vs. S.V. Narayanappa AIR 1967 Supreme Court page 1071 and in the case of R.N. Nanjudappa vs. T.Thimmaiah (Para 26), (1972) I SCC page

409. The same has recently been followed by the Hon'ble Apex Court in the case of Management Assistant Salt Commissioner vs. Central Salt Mazdoor Union (2008) 2 SCC (L&S) Page 1122 (para 19). The applicants have not produced a letter of appointment whereby, the respondents have appointed them in service, by virtue of which the respondents submit that the applicants are not a holder of civil post and there is no relationship of Master Rashmi

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and servant between the respondents and the applicants as per the law laid down by the Hon'ble Apex Court in the case of State of Assam vs Kanak Chandra Datta. This Tribunal has therefore, no jurisdiction to hear the Original Application and ameliorate the alleged grievance of the applicants.

3.5 It has been submitted that they are also seeking to refer and rely upon the judgment of the Hon'ble Supreme Court in the case of Rameshwar Dayal vs. Indian Railway Construction Company (2010) 11 SCC Page 733, Satyaprakash vs. State of Bihar (2010) 2 SCC (L&S) Page 353, State of Karnataka vs. Ganapati Chaya Nayak (2010) 1 SCC (L&S) Page 385 and Official Liquidator vs. Dayanand (2009) 1 SCC (L&S) page 943 (para 46), judgment of the Hon'ble Apex Court in the case of Upendra Singh vs. State of Bihar (2018) 1 SCC (L&S) page 621, where the Hon'ble Apex Court clearly laid down that there is no question of regularization of daily wager appointed contrary to law.

3.6 It has been submitted that there is no dispute between the respondents and the applicants that the applicants have not been appointed through the Staff Selection Commission and/or Rashmi

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any regular source of appointment, but has entered service with their eyes open knowing fully well that they were either on contract or a daily wage casual labour. In this regard, the respondents relied upon the judgment of the Hon'ble Supreme Court in the case of Narendra Kumar Tiwari vs. State of Jharkhand (2018) 2 SCC (L&S) Page 472 which clearly says that regularization can only be granted to casual labour if he has put in 10 years of service on 10.04.2006 and not otherwise. This judgment is being relied on by the respondents notwithstanding the fact that the applicants were not engaged as a casual labourer but only as a daily wager.

3.7 It has been submitted that although the applicants were initially engaged as daily wagers, they were eventually engaged through contractor from 30.11.2011 onwards based on agreement signed with one M/s. Chetan Enterprises, service provider/ contractor. The document would clearly show that the manpower is engaged mainly for cleaning and sweeping purposes only. Further, the contract states that the contract under the agreement requires the contractor to provide services of certain number of persons which may increase or decrease as per the Rashmi

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requirements and it is service provider who furnishes the name of persons deployed. The service provider is free to engage any person as per the requirement of the respondents and therefore, they are clearly employees of the service provider and not of the respondents. There is therefore, clearly no privity of contract between the respondents and the applicants and hence the O.A. is liable to be dismissed on the grounds of lack of jurisdiction. The relationship of Master and servant does not exist as per the law laid down by the Hon'ble Supreme Court in the case of Bharat Heavy Electricals Ltd. vs. Mahendra Prasad Jakhmola & Ors.

3.8 The respondents have placed on record a copy of agreement dated 01.12.2011 between M/s Chetan Enterprises, Prop. Shri Gulab Babanrao Jedhe and the Commissioner of Income Tax-I, Nashik regarding engagement of 33 labours which includes 19 for Nashik station, 7 for Dhule Station and 7 for Malegaon Station at the rate of Rs. 269/- per person for Nashik Station and Rs. 238/- per person for Dhule and Malegaon Station. The contract period was one year from 01.12.2011 to 30.11.2012. Rashmi

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3.9 The respondents have further placed reliance on the judgment of Hon’ble Supreme Court in the case of Bharat Heavy Electricals Ltd. vs. Mahendra Prasad Jakhmola & Ors. (2019) 13 SCC 82.

3.10 In the light of the aforesaid submissions, the respondents submitted that the present O.A. is liable to dismissed with costs.

4. The applicants have filed rejoinder to the reply filed by the respondents stating that the applicants have no bargaining power and the artificial and dubious method of engaging the very same persons but through a contractor cannot be justified to deny regularization to the applicants, as it is the duty of the respondents to absorb persons who have been working for the Union of India for years together. The artificial nomenclature of contract labourer is of no consequence when it is clear that the applicants were initially engaged as Daily Wage Casual Labourers and the very same persons have continued to work under the respondents by some way of other till date. In fact, the contractor was superficially given inspection to engage the Rashmi

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applicants so that they are continued in service and this was done only for the convenience of the Department and its officers as the applicants have been performing their duties with utmost sincerity without any complaint for more than a decade.

4.1 It has been submitted that regarding the non-issuance of appointment letter is again a highhandedness and abuse of power by the respondents and nothing else. This also shows the serious apathy in which the applicants are made to work as there is no regard and respect for persons like the applicants from the Union of India or its officers. The arrogance of the respondents is shocking and surprising and the respondents have no regard for the persons like the applicants who have been contributing and working sincerely for the respondents-department and Union of India for years together. The hire and fire system seen to be the trend which is adopted by the Union of India which is not an act of model employers. A model employer has to give due regard and due to its workers particularly to persons who have put in more than 10 years of service.

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4.2 It has been further submitted that the respondents have placed reliance on contract agreement. The said contract talks about the cleaning and sweeping works and nothing else whereas the applicants have been working and doing the job of computer operators, data entry operators, bell attendants, peon etc. The applicants submitted that without their presence in the department, the respondent’s department would collapse and the work done by them is continuous and perennial in nature and the arrogance of the respondents is only that they can replace the applicants by some other set of employees and nothing else. This authority and power are only discriminating and denying the applicants their dues and other service benefits and the applicants submit that they have put in more than 10 years of service and thus, they are entitled to be regularized in service under the respondents.

4.3 It has been submitted that the artificial technicalities of stating that it is through the contractor to engage any person and that there is no master and servant relationship is absolutely false and incorrect. The various judgments cited in reply are not Rashmi

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at all applicable to the facts and circumstances of the present case.

4.4 It has been further submitted that due selection process was followed which consisted of interview process and only thereafter, the applicants were engaged in service under the respondents at the relevant time by the Union of India and its officers. They were paid salary/wages from the Union of India and thus, it is surprising that the respondents’ claim that there was no post. The continuous working of the applicants for more than 10 years itself shows that the work performed by them is continuous and it cannot be stated that there is no post. The post is deemed to be available when persons like the applicants are made to work for more than 10 to 15 years continuously.

5. The respondents in turn have filed the reply to rejoinder submitted by the applicants.

5.1 It has been submitted that the applicants are working under contract basis since 01.12.2011. Some casual labourers who were hired by the department till 30.11.2011 on daily wages Rashmi

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basis were paid wages directly as per minimum wages notified by the Ministry of Labour and in view of Para No. (V) of Dopt’s OM dated 07.06.1988, which reads as under: “In cases where the work done by the casual worker is different from the work done by a regular employee, the casual worker may be paid only the minimum wages notified by the Ministry of Labour.”

The said casual labourers were not hired against any regular vacancy and accordingly they were paid as per minimum wages till 30.11.2011 after that i.e. from 01.12.2011, the said casual labourers were discontinued and thereafter, manpower as per requirement was taken through contract on daily wages basis.

5.2 It has been submitted that on the basis of directions of the CBDT, New Delhi vide letter D.O. No. FTS 137174- Comm(Coord)/2011 dated 04.07.2011, the department began hiring manpower through contractors, as per requirement. The demand for regularisation is hit by estoppel and acquiescence and also barred by limitation. This Tribunal may permit the respondents to submit the Judgment of Hon’ble Supreme Court in the case of State of Maharashtra vs. Anita, the Tribunal has Rashmi

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already rejected similar prayers. The Hon’ble Supreme Court has also accepted the respondent’s plea that the Department is entitled to outsource the services through contractors. After 01.12.2011, manpower as per requirement was taken through contract. Therefore, there is no master and servant relationship.

5.3 It has been further submitted that on the basis of decision of the Apex Court in the case of Uma Devi, the casual workers who have completed 10 year or more services as on 10.04.2006 may be regularized of hired manpower was done in two phases vide order no. PN/CC/Est./Regularization/2009-10 and PN/CC/EST/Regularization/2010-11 dated 02.03.2010 and 14.01.2011 respectively. However, in the present case, the petitioners have put in less than 10 years as casual labourers because manpower was taken on contract after 01.12.2011. Therefore, it is once again submitted that judicial decisions relied upon by the petitioners are not relevant. Hence, there is no merit in the averments made by the petitioners.

5.4 They have placed reliance on CBDT instructions dated 04.07.2021 regarding appointment of casual workers in the Rashmi

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Department, three Bench judgment of Hon’ble Supreme Court in the case of State of Maharashtra & Ors. vs. Anita & Anr. etc. dated 12.07.2016 in Civil Appeal No. 6132-33/2016.

6. We have heard learned counsel for the parties and perused the record.

7. Shri R G Walia, learned counsel for the applicant vehemently argued that since the applicants have worked for more than 10 years on daily wages/casual and contract basis with the respondents and therefore, they are entitled for regularization.

7.1 He has drawn our attention to the chart (Annexure-A-

1) appended to the OA, which discloses the fact of initial engagement of the applicants with the respondents, in respect of each applicant.

7.2 During the course of the argument, learned counsel for the applicant has placed reliance on the judgment of Hon’ble Supreme Court in the case of Jaggo vs. UOI reported in 2024 SCC Rashmi

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Online SC 3826, Dharam Singh & Ors. vs. State of U.P. & Anr. in Civil Appeal No. 8558 of 2018 decided on 19.08.2025.

7.3 Further, learned counsel has informed that the respondents department itself had issued Office Order dated 23.09.2026 by the Pr. Chief Commissioner of Income Tax, Chandigarh in respect of regularisation of services of the casual workers in terms of order passed by the Hon’ble Chandigarh Bench of CAT in OA No. 935/2019 and order passed by the Hon’ble Punjab & Haryana High Court in CWP No. 1907/2026.

7.4 Further, he has submitted that vide Office Order dated 09.10.2026 issued from the Office of the Principal Chief Commissioner of Income Tax, UP (West) & Uttarakhand, the services of the daily wagers have been regularized, in view of the directions issued by the Hon’ble CAT Allahabad Bench, Allahabad vide order dated 06.05.2026 in OA No. 214/2026 and therefore, it is submitted that respondent department is bound to consider the cases of the present applicants also for regularization and similar benefits required to be extended to the present applicants. Rashmi

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8. On the other hand, Shri Sachin Patil, learned counsel for the respondents on the basis of reply and sur-rejoinder vehemently submitted that the applicants are not entitled for regularization as even considering the chart (Annexure-A-1) appended , it is clear that from the year 2011, the applicants are engaged through contractors and therefore, the OA is liable to be dismissed.

9. After hearing learned counsel for the parties, it is relevant here to reproduce relevant paragraphs of the judgment of Hon’ble Supreme Court in the case of Jaggo (supra), which reads as under: “22. The pervasive misuse of temporary employment contracts, as exemplified in this case, reflects a broader systemic issue that adversely affects workers' rights and job security. In the private sector, the rise of the gig economy has led to an increase in precarious employment arrangements, often characterized by lack of benefits, job security, and fair treatment. Such practices have been criticized for exploiting workers and undermining labour standards. Government institutions, entrusted with upholding the principles of fairness and justice, bear an even greater responsibility to avoid such exploitative employment practices. When public sector entities engage in misuse of temporary contracts, it not only mirrors the detrimental trends observed in the gig economy but also sets a concerning precedent that can erode public trust in governmental operations. Rashmi

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23. The International Labour Organization (ILO), of which India is a founding member, has consistently advocated for employment stability and the fair treatment of workers. The ILO's Multinational Enterprises Declaration encourages companies to provide stable employment and to observe obligations concerning employment stability and social security. It emphasizes that enterprises should assume a leading role in promoting employment security, particularly in contexts where job discontinuation could exacerbate long-term unemployment.

25. It is a disconcerting reality that temporary employees, particularly in government institutions, often face multifaceted forms of exploitation. While the foundational purpose of temporary contracts may have been to address short-term or seasonal needs, they have increasingly become a mechanism to evade long-term obligations owed to employees. These practices manifest in several ways:

• Misuse of "Temporary" Labels: Employees engaged for work that is essential, recurring, and integral to the functioning of an institution are often labeled as "temporary" or "contractual," even when their roles mirror those of regular employees. Such misclassification deprives workers of the dignity, security, and benefits that regular employees are performing identical tasks.

• Arbitrary Termination: Temporary employees are frequently dismissed without cause or notice, as seen in the present case. This practice undermines the principles of natural justice and subjects workers to a state of constant insecurity, regardless of the quality or duration of their service.

• Lack of Career Progression: Temporary employees often find themselves excluded from opportunities for skill development, promotions, or incremental pay raises. They remain stagnant in their roles, creating a systemic disparity between them and their regular counterparts, despite their contributions being equally significant.

• Using Outsourcing as a Shield: Institutions increasingly resort to outsourcing roles performed by temporary employees, Rashmi

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effectively replacing one set of exploited workers with another. This practice not only perpetuates exploitation but also demonstrates a deliberate effort to bypass the obligation to offer regular employment.

• Denial of Basic Rights and Benefits: Temporary employees are often denied fundamental benefits such as pension, provident fund, health insurance, and paid leave, even when their tenure spans decades. This lack of social security subjects them and their families to undue hardship, especially in cases of illness, retirement, or unforeseen circumstances.”

10. From the records, it is not in dispute that after the judgment of Hon’ble Supreme Court in the case of Uma Devi, the cases of the applicants have not been considered by the department for regularization. Further, taking note of the Office order issued on 23.09.2026 from the Office of Pr. Chief Commissioner of Income Tax, Chandigarh and order dated 09.10.2026 issued by the Office of Principal Chief Commissioner of Income Tax, UP (West) & Uttarakhand, which were issued by the concerned Commissionerate, it is clear that in view of the directions made by the respective Benches of this Tribunal, the department has considered the cases of individual applicants.

11. Taking note of the aforesaid aspect, the present OA is disposed of with directions to the respondents to consider the Rashmi

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case of the applicants for regularization of services in light of the judgments of Hon’ble Supreme Court as well as the departmental instructions/policies applicable in the matter. The entire exercise shall be completed by the respondents by passing a reasoned and speaking order within a period of three months from the date of receipt of a certified copy of this order.

12. Pending MAs, if any, shall stand disposed of. No order as to costs.

(Umesh Gajankush) (Shri Krishna) Member(J) Member(A)

R. Rashmi

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