NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

4G services, and the cost of maintaining legacy\nnetworks.\niii. Salaries were delayed, operational restructuring became\ninevitable, and a large section of the workforce-including the\nassessee-comprised elderly employees who were not equipped\nto adapt to the new technologies being rapidly adopted by BSNL.\nIn these circumstances, BSNL launched the so-called “Voluntary\nRetirement Scheme” primarily to shed surplus