Dismissed

Union of India v. Income Tax Gazzetted Officer Association

Rajasthan HC8 Jan 2026CW/15452/2025

Case brief

AI extract

What is this about?

Union of India challenged a Tribunal order directing stepping up of pay of Income Tax officers at par with juniors who earned advance increments later. The High Court agreed with the Tribunal's view, noting the issue was already settled by Karnataka and Delhi High Courts, and dismissed the writ petition.

What did the court decide?

Writ petition dismissed; Tribunal order directing stepping up of pay upheld.

Union of India Vs Income Tax Gazzetted… — Pension and Retirement Benefits | Rajasthan HC (2026)

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[2026:RJ-JP:486-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 15452/2025

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Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi110001.

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Central Board Of Direct Taxes, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001.

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Department Of Personnel And Training, Through Its Secretary, North Block, New Delhi-11001

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Principal Chief Commissioner Of Income Tax, Department Of Income Tax, Rajasthan, Ncr Building, Statue Circle, Jaipur-302005

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Principal Chief Controller Of Accounts, Department Of Revenue, Ministry Of Finance, 9Th Floor, Lok Nayak Bhawan, New Delhi-110003.

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----Petitioners

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Versus

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Income Tax Gazetted Officer Association, Rajasthan Unit Through Its General Secretary (Sh. Jai Narayan Sharma) Room No. 17, New Central Revenue Building, Statue Circle, Jaipur-302005, Rajasthan.

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Sh. Jai Narayan Sharma S/o Late Sh. Kapoor Chand Sharma, Aged About 57 Years, R/o 2, Panchsheel Enclave, Near Hotel Clark, J.ln. Marg, Jaipur-302017, Presently Working As Ito, Department Of Income Tax, Jaipur. Group B Service.

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----Respondents

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For Petitioner(s) : Mr.Chandra Shekhar Sinha For Respondent(s) : Mr.Amit Mathur

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HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

[2026:RJ-JP:486-DB]

[CW-15452/2025]

(2 of 4)

08/01/2026

The present writ petition has been filed by the petitioners challenging the order dated 30.09.2024 passed by learned Central Administrative Tribunal, Jaipur (hereafter referred to as ‘ the Tribunal ’).

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Brief facts of the case are that the respondents filed Original Application (OA) before the Tribunal with regard to their grievance against the Department as the Department has failed to give benefit of stepping up of pay to the respondent No.2 as well as to other members of the association. The Tribunal while allowing the Original Application relied upon the order passed by the High Court of Karnataka at Bengaluru as well as the order passed by the Central Administrative Tribunal, Principle Bench at Delhi. The Tribunal while considering the matter in para 4, 9, 10 & 11 has held as under:-

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“4. The applicants have relied upon the order dated 23.02.2021 passed by the Hon’ble High Court of Karnataka at Bengaluru in the case of Union of India & Anr. Vs. Gautam Kumar & Ors. (WP No.49498/2019 (S-CAT) and order dated 22.12.2022 passed by Principal Bench of this Tribunal in the case of Akhilesh Kumar Rastogi Vs. UOI & Ors. (OA No.1139/2022), which was upheld by the Hon’ble High Court of Delhi vide its order 15.01.2024 passed in W.P. (C) No.12653/2023 (Union of India & Ors. Vs. Akhilesh Kumar Rastogi). The applicants state that vide aforesaid orders, the present controversy has been decided in favour of the applicants.

[2026:RJ-JP:486-DB]

[CW-15452/2025]

(3 of 4)

However, we are bound by judicial discipline, as such, we dispose off the present Original Application on the same terms as has been adjudicated in the above judgments/orders cited by the applicants.

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Therefore, the applicants are held entitled to step up their pay at par with that of their respective junior. Since the present Original Applicant has been filed by the Association, we want to clarify that while it is the principle that the senior who earned advance increment on passing of the departmental examination prior to his junior and his junior earning advance increment on passing of the same departmental examination later in time; results in the junior drawing more salary than the senior on this account then the senior is entitled to step up of his pay and draw salary at par with that of his junior, is being allowed, the facts and entitlement of individuals, who would submit their applications to the respondents, shall be subject to the verification by the respondents.

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Accordingly, the respondents are directed to remove the anomaly and step up the salary of the applicants at par with their junior(s), within a period of four months from the date of receipt of a certified copy of this order. It has been brought to our notice that the issue of pay parity of seniors with that of their juniors, earned by juniors in their individual capacity, is under the consideration of the Hon'ble Supreme Court. However, our directions to the respondents in this case are subject to any directions / orders of the Hon'ble Apex Court on this controversy.

[2026:RJ-JP:486-DB]

[CW-15452/2025]

(4 of 4)

Learned counsel for the petitioners submitted that members of the association cannot claim the stepping up of their pay, as they have to file separate applications for redressal of their grievance.

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Learned counsel for the respondents submits that the issue involved in this writ petition has also been considered by the Delhi High Court in the case of Union of India and Ors. Vs. Akhilesh

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Kumar Rastogi¹ , wherein the Court has dismissed the writ petition filed on behalf of Union of India and directed them for granting the benefit of stepping up of pay.

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Heard learned counsel for the parties and perused the record.

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Since, the issue has already been considered by the High Court of Karnataka at Bengaluru and Delhi as referred above, which has not been further challenged before the Hon’ble Apex Court as informed by learned counsel for the parties.

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We are agreeing with the view taken by the Tribunal and no case is made out for interference.

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The writ petition is dismissed, accordingly.

(RAVI CHIRANIA),J

(INDERJEET SINGH),J

Monika/8

1 2024 SCC OnLine Del 284

Union of India v. Income Tax Gazzetted Officer Association

Case brief

What is this about?

What did the court decide?

Union of India v. Income Tax Gazzetted Officer Association

Case brief

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