Technical Assistants claimed that their salaries and allowances should be at par with Inspectors of Income Tax.  However, scope of functions as well as educational qualifications of both posts were very different from one another. CAT considered this to be a case of ‘anomaly’ and went by fact that in past, pay scales for two posts were at par for a short period.  CAT did not examine if principle of ‘equal pay for equal work’ would apply. Court held that since it was not a case of rectifying an anomaly but of demand for equating pay scales of two dissimilar posts, in absence of any recommendations of an expert body like Central Pay Commission or Anomalies Committee, CAT could not grant parity in pay scales.