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(e) Pass any'order or orders, direction and-Z-o^directions which this Learned Tribunal may,deemht_aiid-.prJoperTih the interest of justice."

2. Heard both Ld. Counsel, examined pleadings, documents on record as well as citations provided in support. Written notes of arguments have been filed by both parties.

3. The applicant's submissions, as articulated through her Ld. Counsel, is that, the applicant is an officer of the Indian Revenue Service (IRS) with nearly 29 years of service, and, that, her spouse U-^L ■ .f' -T* 3 o.a. 350.01596.2018 also belongs to one of the Central Services of the Government of India. According to the Transfer and Placement , guidelines for officers of the Indian Revenue Service dated 16.2.2010 and, particularly, Clause 4.2 of the same, a total stay of twenty four years is permitted in a region in entire career spent in all grades (in Group 'A' service) including and upto the grade of Commissioner of Income Tax, - -and,, that, according to the .«■ similar ifpei|pds of I S mm LEesppJn^^^^^^Es.y^a^t||tative '(gue f|r the ap|San|* J: pfltecytenure of 18^4rs fr f! $$05_Syton Region." Tile mpre on field pjasting»y^fst ;] ' I' i' applicant dbjected^o^tn'e same in writingfe^j^gioinkthe ddfeails \ X/ % J*' 1 g a8 r of. her^exempt^pstihfs^ also the pefi?d w§i3 jaccorpng to the app^^tN'janulcf^^^^^.te^^^1 that*./l "j^ipulsory ti h 'Z1 wait" and, therefore, nm^tp^be^counted^as^pentgpn field postings. i i i The applicant claimed'ffttehsefepemod^tf^compulsory wait was to t < i ■ I: be computed accurately so that her tenure of field posting in West Bengal and Sikkim should be adjusted by a period of one year and eight months less than that as computed by the respondent authorities.

deputation.

4) Not counted: These period would not be included in any stay computation. Periods spent on training and study leave at the same station or in the same Region (including simUar assignment abroad) will not be counted as period of stay at that station or Region, (para 4.9). Not counted periods would include OSD on return from deputation or similar period of compulsory wait.

According to the Respondents, while the period between 1.4.2013 to 13.6.2013 as OSD admittedly would not count towards field posting, the period 14.6.2013 to 4.12.2014, however, iA would count as. fi^^i|^i|i|g^^)d, ^plicant was under order of^ah^ef/posting (UOP). & / Ja# A c$tpps Jquo anfefj^fidtesit&djmplies^tfte washings were biKsip or the^ate^o|,^|a|s|l^ previoply M|the lait, aeMd l^e i **<. ■ ^ i hiatus quo ant&i|^Gted^^l|i^afifeaaeiat>55j|is Tribunal vifle ftty" wri \\y 1L7' 2t '| =i I status qu|i=fr ap.te/^ojhsfei|^ed in passing thd^Cp^OS^Oj^/as i^the sraTg natures, of ^omp^lsory^wait". The resnod^ntsJil?^e^cco^ingly ' X \'" ^ ■*'■./' / admittedVtha^jhe ^enM^v4,201^1io"' ?13J^01J# was on % ''■St ■'A >■ 'compulsory wait', '**1* '(* jl & j 6.5. The applicant hias^elied^heavily^^^her executive profile ! which are web based records of an individual official's qualification and postings. It is noted here that this profile is subject to amendment /updation and the final authority to E t <.i confirm updation of an executive profile in case of an IRS Officer would be the CBDT/Department of Revenue, Ministry of Finance, Government of India. The applicant would refer to Annexure A-10 L< V 16 o.a. 350.01596.2018 i to the O.A. whereby, the Nodal Officer and the Administrative Officer/DDO has purportedly verified her period of compulsory ! wait w.e.f 1.4.2013 to 4.12.2014. It is noted here that the correction was offered by the applicant/officer herself and the DDO has certified according to the service records placed before him. There is nothing on record to prove that the order dated 25.11.2014 (Annexure A-15 to the composite rejoinder) that noted that the applicant was TOP|to^|aban^\^a-'_as^CIT (TDS) , was placed before th^S^ntying officer and, if sbf rfW verifying officer had commfced an errorJt^^M^^^^ords whicfeare contrary to 1 S it .

6.8. The applicant's primary allegation is that the policy has been violated on account of incorrect computation of her tenure in the West Bengal & Sikkim Region in Field Postings and the pivotal period ascribed to such miscalculation relates to an interpretation of 'compulsory wait' as provided in the CBDT guidelines. CBDT has nowhere stated that postings, apart from return from deputation, or similar circumstances, will qualify as 'compulsory wait'. It is also noted thateit ^isClieijihability of thei; respondents to %i % % i. f $ % \ ** ■ ^3 # & * suitably post Jhq| Official returning from-4re|utatioh;^,etc. that O compels the%pfficer to be'^^^ra?05llo%^;wait. It i'^ not rfhe:)officer \ f I #%>.