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On the basis of available character rolls, knowledge and suitability, the Committee recommends the following for the post(s) mentioned below ..."

28. Later, a confidential memorandum from the Ministry of Law and Justice, Department of Legal Affairs, on 17.9.2009, to the Appointments Committee of the Cabinet, indicated that the selection process had been completed, with the proposal of appointing the five members chosen by the Selection Committee having received the approval of the concerned Minister. Finally, on receiving this approval (communicated to the President, ITAT, by a confidential letter dated 20.11.2009), on 23.11.2009, the President (by Notification No. F.46- Ad(AT)/2009) issued the order for the appointment of the Vice- Presidents.

42. In this case, seniority is not completely excluded from the selection process. The zone of consideration prepared as the first step in the process was on the basis of seniority, as the minutes of the Selection Committee clearly recorded. However, there is no independent requirement - either statutory or constitutional - to consider seniority. Even independently, given the array of responsibilities assumed by the Vice-President of the ITAT, the importance of merit cannot be downplayed in any manner. Indeed, a similar question came up before the Supreme Court in RR Das v. Union of India, 1986 Supp (1) SCC 617, where the Court noted as follows: