UCO Bank, Calcutta v. Commissioner of Income Tax, W.B
4 SCC 599Reported decision1999#851 most cited
What is UCO Bank, Calcutta v. Commissioner of Income Tax, W.B authority for?
Circulars and instructions issued by the Central Board of Direct Taxes (CBDT) under Section 119 of the Income Tax Act have the force of law and are binding on all income tax authorities. These circulars can mitigate the rigour of statutory provisions, provide administrative relief, and ensure uniform application of the Act for the benefit of the assessee.
122
judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2012 to 2025.
Also referred to as
UCO Bank Calcutta v CIT · Section 119 · CBDT circulars binding · instructions under Section 119 · force of law circulars · administrative relief assessee · income tax department binding · mitigation of rigour · uniform administration · assessee benefit
