115 Taxman 143/247 ITR 36 (SO; CIT v. R.J. Trivedi & Sons.

183 ITR 420High Court#8254 most cited

What is 115 Taxman 143/247 ITR 36 (SO; CIT v. R.J. Trivedi & Sons. authority for?

The courts and tribunals cannot grant relief contrary to legislative intent. They cannot extend relief where the statute clearly indicates otherwise.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. R.J. Trivedi & Sons · 183 ITR 420 · legislative intent · judicial interpretation · statutory provisions · court cannot extend relief · Tribunal cannot extend relief · income tax law · assessment procedure

Sections most often in play

Section 115BBGSection 115JBSection 115PSection 139(1)Section 143(3)Section 144C(10)Section 144C(13)Section 14A

Judgments citing 115 Taxman 143/247 ITR 36 (SO; CIT v. R.J. Trivedi & Sons.

Dcm Shriram Industris Ltd, New Delhi vs. DCIT Circle-7(1), New Delhi

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…rket 30 price. Ld. AR relied on the various judicial precedents to substantiate its contentions on cardinal principle of interpretation of fiscal laws as follows: -  CIT v Kasturi237 ITR 24 (SC);  Fed of APCCI v State of AP 247 ITR 36 (SC);  CIT v Trivedi 183 ITR 420;  Greatway v CIT 199 ITR 391;  BM Parmar v CIT 235 ITR 679;  Modipon v CIT 247 ITR 40;  CWT v TulsiDass 256 ITR 73;  Vivek Jain v ACIT 337 ITR 74 ;  Rajasthan SEB v DCIT 200 ITR 434 33. Another issue connected with the above is whether the receipts from RECs, being in the nature of capital receipts, will form part of book profit computed u…

M/S. Odisha Power Generation Corporation Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 131/CTK/2019[2014-15]Status: DisposedITAT Cuttack12 Sept 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

M/S. Odisha Power Generation Corporation Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 130/CTK/2019[2013-14]Status: DisposedITAT Cuttack12 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 64/CTK/2017[2009-10]Status: DisposedITAT Cuttack12 Sept 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Orissa Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

DCIT, Bhubaneswar vs. Orissa Power Generation Corporation Ltd, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ary. Moreover, it was held in CIT vs. Kasturi & Sons Ltd. [1999] 103 Taxman 342/237 ITR 24 (SO; Federation of Andhra Pradesh Chambers of Commerce & Industry vs. State of AP [2001J 115 Taxman 143/247 ITR 36 (SO; CIT vs. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP); Greatway (P.) Ltd. vs. Asstt. CIT [1992] 64 Taxman 421/U993J 199 ITR 391 (Punj. & Har.); BM Parmar vs. CIT [1999] 102 Taxman 552/235 ITR 679 (Punj. & Har.); Modipon vs. CIT [2000] 113 Taxman 44/[2001] 247 ITR 40 (Delhi); CIT vs. M.S.S. Rajan [2002] 120 Taxman 680/[2001] 252 ITR 126 (Mad.); CWT vs. P a g e 15 | 52 OPGC Tulsi Dass [2002] 1…

ACIT, New Delhi vs. M/S. Housing & Urban Development Corporation Ltd., New Delhi

In the result, Assessee’s appeal vide ITA No

ITA 6151/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Gagan Kumar, Adv. &For Respondent: Sh. K.J. Singh, CIT (DR)
Section 143(3)Section 14ASection 263

…51/Del/2014. (AM) (JM) Housing & Urban Development Corporation Ltd. Section 4(1) of I.T. Act, there is statutory provision to the contrary. Moreover, it was held in CIT v/s Kasturi 237 ITR 24(SC); Fed of APCCI v/s State of AP 247 ITR 36(SC); CIT v/s Trivedi 183 ITR 420; Greatway v/s CIT 199 ITR 391; BM Parmar v/s CIT 235 ITR 679; Modipon v/s CIT 247 ITR 40; CIT v/s Rajan 252 ITR 126; CWT v/s Tulsi Dass 256 ITR 73; Vivek Jain v/s ACIT 337 ITR 74 that the courts or the Tribunal cannot extend relief when the legislative intent is otherwise. It was held in Tarulata Shyam v/s CIT (1977) 108 ITR 345, 357 (SC) th…

M/S. Housing & Urban Development Corporation Ltd. (Hudco), New Delhi vs. DCIT, New Delhi

In the result, Assessee’s appeal vide ITA No

ITA 5705/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Gagan Kumar, Adv. &For Respondent: Sh. K.J. Singh, CIT (DR)
Section 143(3)Section 14ASection 263

…51/Del/2014. (AM) (JM) Housing & Urban Development Corporation Ltd. Section 4(1) of I.T. Act, there is statutory provision to the contrary. Moreover, it was held in CIT v/s Kasturi 237 ITR 24(SC); Fed of APCCI v/s State of AP 247 ITR 36(SC); CIT v/s Trivedi 183 ITR 420; Greatway v/s CIT 199 ITR 391; BM Parmar v/s CIT 235 ITR 679; Modipon v/s CIT 247 ITR 40; CIT v/s Rajan 252 ITR 126; CWT v/s Tulsi Dass 256 ITR 73; Vivek Jain v/s ACIT 337 ITR 74 that the courts or the Tribunal cannot extend relief when the legislative intent is otherwise. It was held in Tarulata Shyam v/s CIT (1977) 108 ITR 345, 357 (SC) th…

Asst CIT 19(1), Mumbai vs. Deepak Kanwarlal Jain, Mumbai

The appeal stands dismissed in terms of our above order subject to aforesaid verification by Ld

ITA 248/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2018AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.248/Mum/2017 (िनधा"रणवष" / Assessment Year: 2012-13) Assistant Commissioner Of Deepak Kanwarlal Jain Income Tax-19(1) Flat No.B-6, Rock Side Apartment, बनाम/ Room No.203, 2Nd Floor 116, Walkeshwar Road Vs. Matru Mandir, Tardeo Road Mumbai-400 006 Mumbai-400 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacpj-2057-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Suchek Anchaliya, Ld. ARFor Respondent: Ram Tiwari, Ld. DR
Section 10ASection 143(3)

…Ld. AO relied on following case law in support of his arguments: CIT vs. Vasan Publication (P) Ltd 159 ITR 381 (Mad) CIT vs. Buhari Sons (P) Ltd 144 ITR 12 (Mad) Laxmanda Pranchand & Ors VS. Union of India & Ors 234 ITR 261 (M.P.) CIT vs R.J. Trivadi & Sons, 183 ITR 420 (M.P.) Whereas, the Ld. AR pointed out that the above case laws cite by the Ld. A.O. has been thoroughly discussed by the Hon. ITAT, Jaipur Bench in the case of Goenka Diamond and Jewellery Limited, reported in 146 TTJ 68 and after considering the above case laws, passed the order in favour of the assessee. 6.6 The identical issue of allow abili…

115 Taxman 143/247 ITR 36 (SO; CIT v. R.J. Trivedi & Sons. (183 ITR 420) — Cited in 13 Judgments | BharatTax