JUDGMENT

SAWANT, J.:— Respondents l and 2 in this appeal Dr. Tripathi and Shri Sinha (hereinafter referred to as the respondents) were recruited directly to the posts of Income Tax Officers, Class-1. They had made a grievance before the Central Administrative Tribunal, Allahabad that they were not appointed to the next higher post of Assistant Commissioner, Income-tax according to their turn in the seniority list prepared as per the directions given by this Court in the cases of Bishan Sarup Gupta v. Union of India, (1975) 1 SCR 104, and Union of India Etc. v. Majji Jangamayya, (1977) 2 SCR 28. As a result, their seniority as Assistant Commissioners was adversely affected and it required correction. This grievance found favour with the Tribunal which by its impugned decision of 18-3-1987 quashed the seniority list of Assistant Commissioners and Commissioners of Income-tax and directed the appellants herein, namely, the Central Board of Direct Taxes and the Union of India to redetermine their seniority in the list of Asstt. Commissioners, vis-a-vis, the seniority of respondents 3 to 20 who are also direct recruits, and other concerned officers, in the light of the directions and pri