1.1 On the facts and in the circumstances of the case and in law, the order passed by the National Faceless Appeal Centre (NFAC) under section 250 of the Income-tax Act, 1961 (IT Act) is erroneous, ...

“The provisions of Unified Pension Scheme will also be applicable, mutatis mutandis to past retirees of NPS, who have superannuated before the date of operationalising of Unified Pension Schem ...