(1.) The principal question in these appeals is whether the selection list for promotion of Income Tax Officers Class I Service to the post of Assistant Commissioner of Income Tax is correct or not.
(2.) The selection list was prepared by the Departmental Promotion Committee on 23, 24 and 25 July, 1974.
(3.) It may be stated here that on 16 August 1972 this Court set aside the Seniority List which had been impugned in Civil Appeal No. 2060 (N) of 1971 and gave directions on which the Seniority List was to be prepared. (See Bishan Sarup Gupta v. Union of India, (1975) Suppl. SCR 491 .