MALOON LAWRENCE CECIL D' SOUZA vs UNION OF INDIA & ORS.

The Supreme Court held that the seniority of Income-Tax Officers is governed by the principles established in the 1952 Seniority Rules and clarified in Karnik’s case (78 I.T.R. 243). The Court ruled that the petitioner, despite being promoted earlier, could not claim seniority over respondents 4 to 26 as their promotions were in accordance with the revised seniority lists issued subsequently. The Court dismissed the writ petition challenging the seniority list of Additional Commissioners of Income-Tax as on February 1, 1971, affirming the validity of the revised seniority list.