PRABHU DAYAL KHANDELWAL vs CHAIRMAN, U.P.S.C. .

The Supreme Court addressed the promotion eligibility of Prabhu Dayal Khandelwal from Commissioner to Chief Commissioner of Income Tax, emphasizing that under the DoPT guidelines, a 'very good' benchmark was required for promotion. The Court held that the uncommunicated Annual Confidential Reports (ACRs) could not be used against the appellant's promotion claim, thus upholding the Administrative Tribunal's order for reconsideration of his case. The Court directed the authorities to reassess the promotion eligibility based on the correct interpretation of the ACRs and the merit criteria established by the guidelines.