2017 (9) TMI 589

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..... the Act has been extended to four years - Held that:- 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 .....

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..... 7 - 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 ORDER 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 .....

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