HUNDRAJ KANYALAL SAJNANI ETC. vs UNION OF INDIA AND ORS.

The Supreme Court upheld the constitutional validity of the Seniority Rules of 1973 for Income Tax Officers Group-A, which provided weightage to promotees in seniority. The Court affirmed that the recruitment quotas established under the 1945 Rules were valid and directed the adoption of a roster system to ensure compliance with the prescribed quotas. The ruling emphasized the need for a fresh seniority list to be prepared in accordance with the law, thereby reinforcing the principles of fair recruitment and promotion within the Income Tax Department as per Sections 116, 117, 118, and 120 of the Indian Income-Tax Act, 1961.