COMMNR. OF INCOME TAX, BOMBAY vs T.P. KUMARAN — C.A. No. 11399/1996

The Supreme Court allowed the Commissioner of Income Tax's appeal, setting aside the Central Administrative Tribunal's order that directed payment of 18% interest on arrears owed to T.P. Kumaran, a reinstated Income-tax officer. The Court held that Kumaran's claim for interest was barred by constructive res judicata under Section 11 of the CPC, as he could have and should have claimed interest in his original suit for reinstatement but failed to do so. This case analysis is maintained by casestatus.in based on publicly available court records.