Seniority lists finalized prior to the N.R. Parmar judgment need not be revised using its overruled principles.

The applicant was appointed as an Income Tax Inspector in Bombay on 04.03.1991 and later transferred to the Jaipur office on 04.10.1992 following an inter-charge transfer request

A dispute regarding her seniority led to a High Court direction on 09.07.2015 (DBCWP No. 6628/2005) to re-draw the seniority list in light of the Supreme Court judgment in Union of India v. N.R. Parmar

Consequently, the Rajasthan cadre seniority list was revised on 30.07.2015, placing the applicant at Sl. No. 177

However, the respondents issued an All India Seniority List of Income Tax Officers (ITOs) on 01.09.2015, based on the status as of 01.01.2012, which did not incorporate the revised Rajasthan list

The applicant challenged this All India list, seeking promotion to Assistant Commissioner based on the July 2015 Rajasthan seniority

The respondents argued that the July 2015 list was subsequently cancelled following the overruling of N.R. Parmar by the Supreme Court in K. Meghachandra Singh v. Ningam Siro

1. Whether the All India Seniority List of ITOs dated 01.09.2015, established for the period as of 01.01.2012, must be rectified to incorporate a regional seniority list (Rajasthan) drawn in 2015 based on the principles of N.R. Parmar.

The court primarily applied the principles of seniority determination established by the Supreme Court of India.

It referenced Union of India v. N.R. Parmar, which initially governed the inter-se seniority of direct recruits and promotees

This was later overruled by K. Meghachandra Singh Ors. v. Ningam Siro Ors. (2019), which held that seniority cannot be claimed from a date before an incumbent is "born in the cadre" (i.e., the date of appointment rather than the vacancy year)

The court in K. Meghachandra further ruled that the N.R. Parmar decision would only apply prospectively (from 27.11.2012 to 19.11.2019) and would not affect seniority lists already finalized based on prior rules

The Tribunal analyzed the chronological sequence of the seniority lists and judicial precedents.

The All India Seniority List of ITOs was drawn as of 01.01.2012, which predates the Supreme Court’s decision in N.R. Parmar (decided on 27.11.2012)

Although the Rajasthan cadre list was re-drawn on 30.07.2015 applying N.R. Parmar per High Court directions, the Tribunal noted that this re-drawn list had been cancelled by the department

The Tribunal reasoned that since the All India list was intended to reflect the seniority position as it existed on 01.01.2012 (a pre-N.R. Parmar period), the applicant could not insist on applying the principles of an overruled judgment (N.R. Parmar) to a period that predated that judgment’s prospective window

Furthermore, per K. Meghachandra, the law declared as "bad" should not be propagated; thus, the respondents were justified in maintaining the 01.01.2012 status for the All India list

It held that the respondents correctly adopted the seniority list drawn as of 01.01.2012 for the All India Seniority List, as this period preceded the N.R. Parmar judgment

The applicant was not entitled to have the All India list rectified based on the subsequently cancelled Rajasthan seniority list of 30.07.2015

No costs were awarded