UNION OF INDIA vs N.R. PARMAR .

The Supreme Court addressed the issue of seniority between direct recruits and promotees in the Income Tax Department, affirming the Central Administrative Tribunal's decision 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 ruling that the initiation of recruitment processes or recommendations by the Staff Selection Commission are irrelevant for seniority determination. The appeals by the Union of India and direct recruits were dismissed, maintaining the CAT's order.