BISHAN SARUP GUPTA ETC. ETC. vs UNION OF INDIA & ORS. ETC. ETC.

The Supreme Court upheld the validity of the new seniority list prepared by the Government under the Income-tax Officers (Class 1) Service (Regulation of Seniority) Rules 1973, stating that the seniority of the 73 spill-over promotees appointed before 15-1-1959 should be determined in accordance with the new rules. The Court clarified that the directive for priority absorption did not exempt these promotees from the seniority rules applicable post-15-1-1959. The Court concluded that the new seniority list does not violate Article 16 of the Constitution as there were no allocated posts for the spill-over promotees at the time of their appointment.