Supreme Court - Daily Orders
The Commissioner Of Income Tax vs S.V. Gopala Rao And Ors. on 13 July, 2017
Bench: A.K. Sikri, Ashok Bhushan
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 4901/2010
THE COMMISSIONER OF INCOME TAX & ANR. APPELLANT(S)
VERSUS
S.V. GOPALA RAO & ORS. RESPONDENT(S)
O R D E R
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.
We do not find any infirmity in the order of the High Court. The 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
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 4901/2010 THE 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 the counsel the Court made the following O R D E R The appeal is dismissed in terms of the 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 the file)