( 1 ) THE judgment of the Central administrative Tribunal. Ahmedabad Bench (cat for short) in O. A. Nos. 92 of 2003 and 123 of 2003 is under challenge in both the petitions. The first-mentioned petition is filed by the Union of India through the chairman. Central Board of Direct Taxes, the Secretary of Ministry of Finance and the chief Commissioner of Income-tax, ahmedabad; whereas the second petition is filed by five direct recruit inspectors working in the income-tax department. The matters have been finally heard at great length at the admission stage itself at the behest of the parties.

( 2 ) BY the impugned judgment, the cat has, in the applications made by a direct recruit Income-Tax Inspector (iti for short) and several promotee ITIs. quashed the seniority list dated 25. 3. 2003 of ITIs of gujarat Region and directed the department not to disturb the seniority already assigned to the ITIs in the seniority lists published in 1996 and 2000, In short, in this triangular lis among the direct recruits (DRs ). the departmental prorcotees (DPs) and the Income-Tax Department, the central issue is whether, complying with the quota and rota rules, seniority of the DRs