Section 119 read with section 260A of the Income Tax Act, 1961- Income Tax Officer - The matter of pay scale does not just depend upon either the nature of work or volume of work done as primarily what is needed to be noticed is evaluation of duties and responsibilities of the respective posts and in such cases, it would not be open to the court to consider whether the equation of posts made by the Government or the pay scales accorded to them is right or wrong, as such matters are exclusively within the province of the Government, perhaps the only question the court can enquire into is whether appropriate policy has been adopted by the Government which does not result in hostile discrimination which is a very narrow and limited area of enquiry and when equation of posts had been done on some basis, the same should not be altered so as to equate with some other post and enhance their pay scales, thus, In the absence of any recommendations of an expert body like the CPC or an Anomalies Committee, it was not open to the CAT to have itself ordered the grant of parity in pay scales - DIRECTOR, DIT V/s RAMESH DANG - [2020] 269 TAXMAN 110 (DELHI)