Judgment

A. N. RAY, C.J.I. :- 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 Supp SCR 491.

4. This selection list was prepared on the basis of the seniority list approved by this Court on 16 April, 1974 in Bishan Sarup Gupta etc. v. Union of India, (1975) 1 SCR 104.

5. The basis of the preparation of the selection list is the field of choice. The principles for promotion to selection posts are set out in a Memorandum dated 16 May 1957 issued by the Central Board of Revenue. The principles are these: First, greater emphasis should be placed on merit as criterion for promotion. Appointments to selection posts and selection grades should be made on the basis of merit having regard to