Legal Insights on Statute, Procedure & Litigation

-Atul Singh, Advocate Introduction: Reform or Reaction? For over a decade, the issue of rights, status, and entitlements of disabled Officer Cadets in India  has remained in a state of administrative inaction. Recommendations have been made, committees have reported, and courts have intervened, yet meaningful defence policy reform continues to remain elusive . What is striking, however, is a pattern: policy decisions appear to move not out of intent, but under judicial pressu

(Disability Pension | Broad Banding for Officer Cadets | Puneet Gupta Judgment in Rem | Shreya Manhas Appeal | Supreme Court 2026 | Ex Gratia vs Pension | Armed Forces Disability Law) -by Atul Singh, Advocate The Hon’ble Supreme Court’s judgment dated 12th February 2026 in Civil Appeal No. 21811 of 2018, rendered in Union of India v. Sgt. Girish Kumar , is not merely another judgment on disability pension. It is a constitutional reminder and a testament to the Government’s co

The plight of disabled Officer Cadets serves as a stark reminder of how policy and nomenclature can be used as instruments of exclusion. Understanding the Ex-Gratia Policy Vide MoD letter No. 1(5)/93/D (Pen-C) dated 16 Apr 1996, the Government introduced a policy regarding Officer Cadets who were boarded out from service, commonly referred to as the “Ex-Gratia” policy. Without delving into the controversy surrounding the discriminatory and self-serving term “ ex gratia ,” it

Understanding the Legal Framework Officer Cadets, upon entering training academies such as the Indian Military Academy (IMA), Officers Training Academy (OTA), and Air Force Academy (AFA), are formally inducted into the Armed Forces. They are enrolled under the Army Act, 1950, the Air Force Act, 1950, or the Navy Act, 1957, and assigned a unique service number that serves as their identification until they are commissioned. The dossier created at this stage remains active thro

Condonation of delay under Section 119(2)(b) of the Income Tax Ac t   -By Atul Singh, Advocate   In a recent judgment, the Division bench of the Hon’ble Delhi High Court disposed off a petition filed by a corporate entity challenging the dismissal of its application for the condonation of delay in submitting Form 10-IC under Section 119(2)(b) of the Income Tax Act. The Petitioner contended that a technical glitch had hindered the timely submission of the requisite Form 10-IC