Narindar Singh, a 1972-batch officer of the Indian Revenue Service (IRS) is senior to SSN Moorthy by a year, but Moorthy is the head of the Central Board of Direct Taxes (CBDT) — in fact, since Singh was the latest to be appointed to the Board, he is the junior-most Member.
Things could, however, change just as suddenly, now that the Central Administrative Tribunal has asked the government to consider Singh for the chairman’s post with retrospective effect. Moorthy, if redesignated as member, would have to work with Singh till the latter retires in May 2010.