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Income Tax

Tax Assistant promotion seniority must be based on initial appointment, not date of passing data entry skill test

Case Law Details

TaxGuru Citation
2025 taxguru.in 6081
Case Name
Sachin Amar Kholwad And Ors Vs Union of India And Others (Delhi High Court)
Date of Judgement/Order
Only available for paid members
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Sachin Amar Kholwad And Ors Vs Union of India And Others (Delhi High Court)

Delhi High Court has upheld a Central Administrative Tribunal (CAT) order that quashed promotion eligibility lists for Tax Assistants, reinforcing the principle that inter-se seniority at the time of initial appointment, rather than the date of passing a skill test, should govern promotions. The ruling, delivered in the case of Sachin Amar Kholwad and Ors. Vs. Union of India and Others, dismisses a petition challenging the CAT’s decision and directs the Income Tax Department to conduct a review Departmental Promotion Committee (DPC) based on a redrawn eligibility list.

The dispute arose from the promotion process for the post of Tax Assistant within the Income Tax Department. Previously, the Income Tax Department (Group ‘C’) Recruitment Rules, 2003, were in effect. These were superseded by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax Assistant Group C Posts, Recruitment Rules, 2015 (RR Rules 2015). Under the RR Rules 2015, 25% of Tax Assistant posts are filled by promotion, and 75% by direct recruitment. For promotion, eligible Group ‘C’ employees (Multi-tasking Staff, Lower Division Clerk, Notice Server, Record Keeper, Sr. Gestetner Operator) require five years of regular service, a matriculation equivalent, and qualification in a prescribed departmental examination for data-entry skill (5000 key depressions per hour).

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,259

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