The Commissioner of Income-tax & Anr. v. S.V. Gopala Rao & Ors
[Citation -2017-LL-0713-23]

Citation 2017-LL-0713-23
Appellant Name The Commissioner of Income-tax & Anr.
Respondent Name S.V. Gopala Rao & Ors.
Relevant Act Income-tax
Date of Order 13/07/2017
Judgment View Judgment
Keyword Tags ultra vires • amendment • legislative provisions

IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 4901/2010 COMMISSIONER OF INCOME TAX & ANR. APPELLANT(S) VERSUS S.V. GOPALA RAO & ORS. RESPONDENT(S) ORDER Central Board of Direct Taxes (CBDT) issued Circular under Section 119 of Income Tax Act,1961. In fact, it amended provisions contained in Rule 68B of IInd Schedule to 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 Act. High Court has, therefore, rightly held circular ultra virus and quashed same. We do not find any infirmity in order of High Court. appeal is, accordingly, dismissed. ......................J. [A.K. SIKRI] Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2017.07.19 ......................J. [ASHOK BHUSHAN] 10:04:56 IST Reason: NEW DELHI; JULY 13, 2017 ITEM NO.117 COURT NO.7 SECTION XII-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 4901/2010 COMMISSIONER OF INCOME TAX & ANR. Appellant(s) VERSUS S.V. GOPALA RAO & ORS. Respondent(s) Date : 13-07-2017 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN 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 counsel Court made following ORDER appeal is dismissed in terms of signed order. Pending application(s), if any, stands disposed of accordingly. (ASHWANI KUMAR) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER (Signed order is placed on file) Commissioner of Income-tax & Anr. v. S.V. Gopala Rao & Or
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