THE COMMISSIONER OF INCOME TAX vs S.V. GOPALA RAO AND ORS. — C.A. No. 4901/2010

Summary of C.A. No. 004901/2010 The Supreme Court dismissed the Commissioner of Income Tax's appeal on July 13, 2017. The Court upheld the High Court's judgment that a CBDT Circular issued under Section 119 of the Income Tax Act, 1961, which amended Rule 68B of the IInd Schedule, was ultra vires because the CBDT lacks authority to amend statutory legislative provisions through circulars. No further proceedings were indicated. This case analysis is maintained by casestatus.in based on publicly available court records.