(A.K. Sikri and Ashok Bhushan, JJ.)
The Commissioner of Income Tax & Anr. ______________ Appellant(s)
v.
S.V. Gopala Rao & Ors. ___________________________ Respondent(s)
Civil Appeal No(s). 4901/2010, decided on July 13, 2017
The Order of the court was delivered by
Order
1. The Central Board of Direct Taxes (CBDT) issued a Circular under Section 119 of the Income Tax Act, 1961. In fact, it amended the provisions contained in Rule 68B of the IInd Schedule to the Income Tax Act, 1961, which otherwise have statutory force. Such legislative provisions cannot be amended by CBDT in exercise of its power under Section 119 of the Act. The High Court has, therefore, rightly held the circular ultra virus and quashed the same.
2. We do not find any infirmity in the order of the High Court. The appeal is, accordingly, dismissed.
Civil Appeal No(s). 4901/2010
The Commissioner of Income Tax & Anr ______________ Appellant(s)
v.
S.V. Gopala Rao & Ors ___________________________ Respondent(s)
Date : 13-07-2017 This appeal was called on for hearing today.
(Before A.K. Sikri and Ashok Bhushan, JJ.)
For Appellant(s) Mr. Arijit Prasad, Adv.
Mr. Rohit Rao, Adv.
Mrs. Anil Katyar, Adv.
Mr. Mukesh Kumar Maroria, AOR
For Respondent(s) Mr. Devendra Singh, AOR
UPON hearing the counsel the Court made the following
Order
3. The appeal is dismissed in terms of the signed order.
4. Pending application(s), if any, stands disposed of accordingly.
———
