ALL INDIA BANK OFFICERS’ CONFEDERATIONversusTHE REGIONAL MANAGER, CENTRAL BANK OF INDIA AND OTHERS
Case No.: CIVIL APPEAL No. 7780/2014
Decision Date: 07-05-2024
Disposal: Dismissed
Neutral Citation: 2024INSC389

SANJIV KHANNA*, DIPANKAR DATTA 906 : 2024 INSC 389 All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India and Others (Civil Appeal No. 7780 of 2014) With (Civil Appeal No. 18459 of 2017) (Civil Appeal No. 18460 of 2017) (Civil Appeal No. 18462 of 2017) (Civil Appeal No. 18463 of 2017) Issue for Consideration I. Does Section 17(2)(viii) of the Income Tax Act, 1961 and/ or Rule 3(7)(i) of the Income Tax Rules, 1962 lead to a delegation of the ‘essential legislative function’ to the Central Board of Direct Taxes? II. Is Rule 3(7)(i) of the Income Tax Rules, 1962 

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