UNION OF INDIA ETC. vs MAJJI JANGAMAYYA ETC.(With connected Civil Appeals)

The Supreme Court examined the validity of the promotion rules for Income Tax Officers under the Income Tax Officers (Class I) Service (Regulation of Seniority) Rules, 1973, and the principles laid down by the Central Board of Revenue for promotions. The Court held that promotions must be based on merit and seniority, as stipulated in the Office Manual, 1955, and previous judgments, including the Bishan Sarup Gupta case. The Court affirmed that ad hoc promotions made were provisional and should align with the revised seniority list approved by the Court, ensuring adherence to the prescribed selection procedure under Article 53 and Article 313 of the Constitution of India.