Union Of India & Ors vs N.R. Parmar & Ors

The Supreme Court addressed the issue of seniority between direct recruits and promotees in the Income Tax Department, affirming the Central Administrative Tribunal's ruling that seniority should be determined based on the actual appointment date of direct recruits, as established in R.C. Yadav & Ors. vs. Union of India & Ors. The Court upheld the Gujarat High Court's decision, which supported the CAT's interpretation, thereby reinforcing the principle that the timing of recruitment processes is irrelevant for seniority determination. The appeals by the Union of India and direct recruits were dismissed, maintaining the status quo established by the lower courts.