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Union of India (Uoi) and anr. Vs. Azadi Bachao Andolan and anr.

Court : Supreme Court of India

Reported in : (2004)1CompLJ50(SC); (2003)184CTR(SC)450; [2003]263ITR707(SC); JT2003(Suppl2)SC205; 2003(8)SCALE287; (2004)10SCC1

Srikrishna, J. 1. Leave granted. 2. These appeals by special leave arise out of the judgment of the Division Bench of Delhi High Court allowing Civil Writ Petition (PIL) No. 5646/2000 and Civil Writ Petition No. 2802/2000. The High Court by its judgment impugned in these appeals quashed and set aside the circular No.789 dated 13.4.2000 issued by the Central Board of Direct Taxes (hereinafter referred to as 'CBDT') by which certain instructions were given to the Chief Commissioners/Directors General of Income-tax with regard to the assessment of cases in which the Indo - Mauritius Double Taxation Avoidance Convention, 1983 (hereinafter referred to as 'DTAC') applied. The High Court accepted the contention before it that the said circular is ultra vires the provisions of Section 90 and Section 119 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') and also otherwise bad and illegal. 3. It would be necessary to recount some salient facts in order to appreciate the plethora...