CENTRAL BOARD OF DIRECT TAXES AND ANR. vs DR. O.N. TRIPATHI AND ORS.

The Supreme Court clarified the promotion process for Income Tax Officers to Assistant Commissioner posts, emphasizing adherence to seniority lists established in prior cases, specifically the 1st and 2nd B.S. Gupta cases. The Court held that the Departmental Promotion Committee must consider the records of Income Tax Officers based on the seniority list as of February 2, 1972, and not merely on the year of selection. The appeal was allowed, affirming the need for rectification of seniority and promotion practices dating back to 1962 to ensure fairness for superseded officers.