TMI Blog2017 (2) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... ples/ 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l India level seniority list pertaining to the cadre of Income Tax Officers (ITO) is illegal and contrary to the judgment of the Hon ble Supreme Court in the case of Union of India Ors. v. N.R.Parmar Ors. reported in (2012) 13 SCC 340. 2. The facts in brief as stated by the applicant in support of his grievance and claim are that he entered into the services of the Income Tax Department in the year 1996 as Inspector of Income Tax (ITI) and thereafter, in the year 2006, he was promoted to the cadre of Income Tax Officer (ITO). 3. In compliance with the decision of the Hon ble Supreme Court in the case of N. R. Parmar (supra), the Principal Chief Commissioner of Income Tax, Ahmedabad i.e. respondent No.3 herein, issued the order bea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and 2015-16 on the basis of the said All India seniority list dated 01.09.2015 vide Annexure A/1. Now the respondents are proposing to convene DPC for promotion to the cadre of ACIT for the panel year 2016-17 by directing the respondent No.3 to instruct the concerned Officers who are in the zone of consideration to remove deficiencies in the APAR. In these circumstances, the applicant has presented the instant O.A. seeking the following reliefs: (A) That the Hon ble Tribunal be pleased to allow this petition. (B) That the Hon ble Tribunal further be pleased to quash and set aside the impugned action on the part of the respondents initiating the process for promotion to the post of ACIT (on alleged adhoc basis) on the basis of Commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result in giving effect to a seniority list which is not on the basis of the principle laid down by the Hon ble Supreme Court in N.R.Parmar (supra) and the same would create heartburning situation for such of the employees who became eligible for promotion to the post of ACIT on the basis of the revised seniority list pertaining to the cadre of ITOs. Therefore, he argued that either the respondents shall be restrained from convening the DPC or they be directed to consider the case of the applicant for promotion to the cadre of ACIT. He prayed that notice be issued to the respondents and they be called upon to show cause as to why they shall not be restrained from convening the DPC for promotion to the cadre of ACIT on the basis of All India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court of Gujarat, so far the respondents did not come up with the final seniority list. However, in the paper book, we find a copy of the order of the Hon ble High Court of Gujarat dated 10.10.2016 in Civil Application (For Direction) No.6862/2016 in Misc. Civil Application No.1150 of 2016 in Special Civil Application No.7465 of 2014 at Annexure A/8. The operative portion of the order at Annexure A/8 is as under: Hence, the status quo as on date be continued qua promotions from the cadre of Income Tax Officers to Assistant Commissioner of Income Tax. Put up on 15.11.2016. 10. Referring to the above order, when we put a specific query to Shri M.S.Trivedi as to whether the above order of the Hon ble High Court of Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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