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1970 (9) TMI 33 - SC - Income TaxWhether seniority list must be quashed? Held that:- The High Court was right in observing that the proviso was intended to neutralise the effect of the minimum service rule in determining seniority in the grade of Assistant Commissioners. Rule (iii) is not intended, contrary to all notions of justice and fair-play, to confer upon an officer, who was junior in the list of Income-tax Officers and who could not be considered for promotion on an earlier occasion, a right to be placed in the list of Assistant Commissioners above an officer senior to him in the list of Income-tax Officers and who was promoted before him. If respondents Nos. 6 to 34 had been considered and selected for promotion when Nadkarni and Karnik were promoted after their officiation period was over, they could not have been placed in the list of Assistant Commissioners above Nadkarni and Karnik. The circumstance that respondents Nos. 6 to 34 were not considered because they had not completed the specified minimum period of gazetted service and were considered and promoted later did not, when they were promoted, confer upon them the privilege of being placed in the list of Assistant Commissioners above Nadkarni and Karnik. We, accordingly, agree with the High Court that the seniority list must be quashed. Appeal dismissed.
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