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2017 (2) TMI 1228 - Tri - Indian LawsLegality of promotion to the cadre of ACIT on the basis of All India level seniority list pertaining to the cadre of Income Tax Officers (ITO) - Held that:- There exists no All India seniority list pertaining to the cadre of ITOs based on the principles/ directions of the Hon’ble Supreme Court in N.R.Parmar (2012 (12) TMI 872 - SUPREME COURT ). The fact that the cadre of ITO is a feeder cadre for promotion to the cadre of ACIT cannot be disputed. We find some considerable force in the argument of Shri M.S.Trivedi that if the respondents were to effect promotion to the cadre of ACIT on the basis of the existing All India level seniority list of ITOs as on 01.01.2012 (pre-Parmar) circulated through the letter dated 01.09.2015 vide Annexure A/1, there is likelihood of some of the ITOs who were given deemed date of eligibility based on the decision of N.R.Parmar (supra) may be out of the zone of consideration for promotion to the cadre of ACIT, but the fact remains that All India level seniority list is yet to be finalised and published. As the matter is sub judice before the Hon’ble High Court of Gujarat wherein order says " Hence, the status quo as on date be continued qua promotions from the cadre of Income Tax Officers to Assistant Commissioner of Income Tax". As such we are not supposed to deal with the prayer of the applicant in this O.A. subject to the order that may be passed by the Hon’ble High Court in the matters pending before it pertaining to publication of All India Level seniority list of ITOs and promotion to the cadre of ACITs. However, we may observe that the applicant is at liberty to approach the Tribunal as and when circumstances warrant. In terms of the above observations, the O.A. stands disposed of.
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