DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 3 of the 1976 Act. The statement of objects and reasons disclosed that the purpose of the 1976 Act was to undo the settlements which had been arrived at between the Corporation and Class III and Class IV employees (the validity of which had been recognised by the order of the learned Single Judge of the Calcutta High