(1.) THESE two Original Applications are the off shoot of a dispute which has been settled once and for all by Their Lordships of the Supreme Court in Union of India v. N.R. Parmar, 2013(2) Service Cases Today (sic). The issue that came up for consideration in Parmar (supra) was in relation to the dispute of inter -se seniority between Direct recruits and Promotees in the cadre of Income Tax Inspectors. After an elaborate consideration of the entire issue, the Supreme Court held thus:
(2.) THE applicants in the two cases on hand are direct recruit Inspectors of Income Tax. Their grievance is that the respondents are trying to promote their juniors (departmental candidates) to the cadre of Income Tax Officer from the panel drawn up by the Departmental Promotion Committee based on the old seniority list which has been found to be inoperable by the Apex Court. According to the applicants, the attempt of the respondents is to circumvent the judgment of the Apex Court in Parmar (supra) by which the respondent -department has been interdicted from giving effect to the seniority list, which in principle was based on wrong interpretation or understanding of Office Memorandum of 2008. The Apex Court has in unambiguous terms held that 'Rota and Quota' needs to be maintained and direct recruit Inspectors will have to be interspaced with promotees of the same recruitment year. Applicants contend that if the judgment of the Supreme Court is implemented in letter and spirit then they would all stand promoted to the post of Income Tax Officer as the promotee Officers of 2005 -2006 batch have already been promoted. Therefore, the applicants pray for issue of an appropriate order quashing A -1 order dated March 21, 2013 by which the Central Board of Direct Taxes has given permission to pass orders of promotion to the cadre of Income Tax Officers from the panel already drawn up by the Departmental Promotion Committee in the year 2012 subject to revision of the seniority of the Income Tax Officers, if any, while implementing the judgment of the Apex Court in Parmar (supra). Applicants further pray for issue of a direction to the respondents to implement the judgment of the Apex Court in Parmar 'by publishing and circulating the correct and valid seniority list' immediately, and to hold the meeting of the Departmental Promotion Committee only thereafter, to make further promotions.
(3.) THE respondents have further stated in para 39 of the written statement thus: