Parashuram Pottery Works Co. Ltd. v. ITO

106 ITR 1Supreme Court of India1977#143 most cited

What is Parashuram Pottery Works Co. Ltd. v. ITO authority for?

The principle of finality dictates that stale issues should not be reactivated, and lapse of time brings repose to judicial and quasi-judicial controversies. A Commissioner cannot substitute their judgment for the Assessing Officer's unless the assessment order is legally erroneous, not merely less elaborate, thus limiting revisionary powers under Section 263.

486

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 1991 to 2026.

Also referred to as

Parashuram Pottery Works Co. Ltd. v. ITO · Parashuram Pottery · Section 263 · erroneous order · revision power · substitution of Commissioner's judgment · finality of assessment · stale issues · judicial precedent · 106 ITR 1

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 142(1)Section 151Section 69CSection 68
Read the full judgment

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 150(1)section 153b(1)rectification under section 154section 144basection 33(4)section 206csection 158bc

Judgments citing Parashuram Pottery Works Co. Ltd. v. ITO

Coast Line Shipping (India) Pvt. Ltd., Mumbai vs. DCIT, CC- 5(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 4942/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Dec 2019AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Ravi SawanaFor Respondent: Shri Kumar Padmapani Bora
Section 271(1)(c)Section 274

…nvalid and void in the eyes of law. Also contentions were raised stating that section 292B was inapplicable. The Hon’ble Delhi High Court held as under: “21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. V. ITO, Circle I, Ward A, Rajkot, (1977) 106 ITR 1 (SC) which records that the Assessing Officer entrusted with the task of calculating and realizing tax should familiarize themselves with the relevant provisions and become well versed with the law on the subject. This is a salutary advice. Indeed, there have been lapses and faults resulting in the present litigation. Notice under Section 147/148 o…

Coast Line Shipping (India) Pvt. Ltd., Mumbai vs. DCIT, CC- 5(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 4941/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Dec 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Shri Ravi SawanaFor Respondent: Shri Kumar Padmapani Bora
Section 271(1)(c)Section 274

…nvalid and void in the eyes of law. Also contentions were raised stating that section 292B was inapplicable. The Hon’ble Delhi High Court held as under: “21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. V. ITO, Circle I, Ward A, Rajkot, (1977) 106 ITR 1 (SC) which records that the Assessing Officer entrusted with the task of calculating and realizing tax should familiarize themselves with the relevant provisions and become well versed with the law on the subject. This is a salutary advice. Indeed, there have been lapses and faults resulting in the present litigation. Notice under Section 147/148 o…

M/S. Eveready Industries India Ltd., Kolkata vs. Pr.CIT-4, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 805/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Dec 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 14ASection 263

…sues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity. [See :Parashuram Pottery Works Co. Ltd. v. ITO[1977] 106 ITR 1 (SC) at page 10]. ****** From the aforesaid definitions it is clear that an order cannot be termed as erroneous unless it is not in accordance with law. If an Income-tax Officer acting in accordance with law makes a certain assessment, the same cannot be branded as erroneous by the Commissioner simply because, according to him, the order should h…

M/S. Wintop Vitrified Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 398/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…nserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point of finality in the legal proceedings. The Hon'ble Supreme Court has held in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 that there must be a point of finality in all legal proceedings and the stale issues should not be reactivated beyond a particular stage and the lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. 20. Further clause (a) of Explanation states that an order shal…

M/S. Orfina Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 397/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…nserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point of finality in the legal proceedings. The Hon'ble Supreme Court has held in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 that there must be a point of finality in all legal proceedings and the stale issues should not be reactivated beyond a particular stage and the lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. 20. Further clause (a) of Explanation states that an order shal…

M/S. Winmax Ceramic Pvt. Ltd., Wakaner vs. The Pr. CIT-3, Rajkot

ITA 395/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…nserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point of finality in the legal proceedings. The Hon'ble Supreme Court has held in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 that there must be a point of finality in all legal proceedings and the stale issues should not be reactivated beyond a particular stage and the lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. 20. Further clause (a) of Explanation states that an order shal…

M/S. Rex Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 394/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…nserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point of finality in the legal proceedings. The Hon'ble Supreme Court has held in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 that there must be a point of finality in all legal proceedings and the stale issues should not be reactivated beyond a particular stage and the lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. 20. Further clause (a) of Explanation states that an order shal…

M/S. Winsun Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 393/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…nserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point of finality in the legal proceedings. The Hon'ble Supreme Court has held in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 that there must be a point of finality in all legal proceedings and the stale issues should not be reactivated beyond a particular stage and the lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. 20. Further clause (a) of Explanation states that an order shal…

Sthapthya Buildcon Pvt. Ltd., Ahmedabad vs. The DCIT, Ward-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 814/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad25 Nov 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 814/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Sthapathya Buildcon Pvt Ltd., D.C.I.T, Pavan Petroleum, Vs. Circle-4(1)(1), Nutun Mill Compund, Ahmedabad. Near City Gold Cinema, Saraspur, Ahmedabad. Pan: Aalcs8818G

Section 115JSection 143(3)Section 263Section 37

…nserting Explanation 2 to sec. 263 of the Act, since it would lead to unending litigations and there would not be any point of finality in the legal proceedings. The Hon'ble Supreme Court has held in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 that there must be a point of finality in all legal proceedings and the stale issues should not be reactivated beyond a particular stage and the lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity. 20. Further clause (a) of Explanation states that an order shal…

Income Tax Officer-12(1)(1), Mumbai vs. M/S.Ampro Forms Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6079/MUM/2018[2009-10]Status: DisposedITAT Mumbai22 Nov 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bleincome Tax Officer – 12(1)(1) V. M/S. Ampro Forms Private Limited Room No. 226, 2Nd Floor 501-A, Vaibhav Apartment Aayakar Bhavan, M.K. Road Jambli Galli, Borivali (West) Mumbai – 400 020 Mumbai – 400 092 Pan: Aadca4479K (Assessee) (Respondent) Assessee By : None

For Appellant: NoneFor Respondent: Shri S. Michael Jerald
Section 143(3)Section 271Section 271(1)(c)Section 274Section 41(1)Section 69C

…nvalid and void in the eyes of law. Also contentions were raised stating that section 292B was inapplicable. The Hon’ble Delhi High Court held as under: “21. Our attention was drawn to Parashuram Pottery Works Co. Ltd. V. ITO, Circle I, Ward A, Rajkot, (1977) 106 ITR 1 (SC) which records that the Assessing Officer entrusted with the task of calculating and realizing tax should familiarize themselves with the relevant provisions and become well versed with the law on the subject. This is a salutary advice. Indeed, there have been lapses and faults resulting in the present litigation. Notice under Section 147/148 o…

Sai Enterprises, Thane vs. Pr. CIT- 2, Thane

The appeal stands allowed in terms of our above order

ITA 3075/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Nov 2019AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ I.T.A. No.3075/Mum/2019 (िनधा"रण वष" / Assessment Year: 2014-15) Sai Enterprises Pr. Cit-2 2Nd Floor, Rosa Vista Ashar I.T. Pak, “B” Wing बनाम/ 6Th Floor, Wagle Indl. Estate Opp. Suraj Water Park Vs. Ghodbunder Road, Thane(W) Thane(E), Maharashtra. Maharashtra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaefs-0841-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Subodh Ratnaparkhi-Ld. Ar Revenue By : Chaudhary Arun Kumar Singh - Ld.Sr.Dr सुनवाई की तारीख/ : 20/08/2019 Date Of Hearing घोषणा की तारीख / : 15/11/2019 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (): - 1.1 As Per The Provisions Of Section 263 Of Income Tax Act, 1961, The Revenue Authorities Namely Pr. Commissioner Of Income Tax / Commissioner Of Income Tax Is Vested With The Supervisory Powers Of Suo-Moto Revision Of Any Order Passed By The Assessing Officer [Ao]. For The Said Purpose, The Appropriate Authority May Call For & Examine

For Appellant: Shri Subodh Ratnaparkhi-Ld. ARFor Respondent: Chaudhary Arun Kumar Singh - Ld.Sr.DR
Section 263

…issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity [Parashuram Pottery Works Co. Ltd. vs. ITO, (1977) 106 ITR 1 (SC)]. 5 Sai Enterprises Assessment Year :2014-15 It was further observed as under: - "From the aforesaid definitions as it is clear that an order cannot be termed as erroneous unless it is not in accordance with law. If an Income-tax Officer acting in accordance with law makes a certain assessment, the same cannot be branded as erroneous by the C…

Rajesh Ladhani, Faizabad vs. DCIT CC, Agra

In the result, all three appeals of the assessee are allowed

ITA 106/AGR/2019[2009-10]Status: DisposedITAT Agra06 Nov 2019AY 2009-10

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenaita No. 106,107 & 108/Agra/2019 Assessment Year: 2008-09 & 2011-12 Vs. Dy. C.I.T. –Central Circle, Rajesh Ladhani, 259, Savera Bhawan, Ram Nagar Colony, Agra. Faizabad. Pan: Abapl5646C (Appellant) (Respondent)

Section 132(4)Section 153ASection 153D

…on that the Revenue is not entitled to second inning, for correction of its own mistake. Assessee cannot be made to run again for many more years for contesting the litigation. Hon'ble Supreme Court also in the case of Parashuram Pottery Works Co. Ltd. v. ITO 106 ITR 1 observed that “It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Any remissness on their part can only be a…

Anurag Mittal, Firozabad vs. DCIT Central Circle, Agra

In the result, both the appeals of the assessee are allowed

ITA 136/AGR/2018[2013-14]Status: DisposedITAT Agra06 Nov 2019AY 2013-14

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 153DSection 234A

…on that the Revenue is not entitled to second inning, for correction of its own mistake. Assessee cannot be made to run again for many more years for contesting the litigation. Hon'ble Supreme Court also in the case of Parashuram Pottery Works Co. Ltd. v. ITO 106 ITR 1 observed that “It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Any remissness on their part can only be a…

Blue Star Ltd., Mumbai vs. Principal Commissioner of Income Tax-1, Mumbai

The appeal stands partly allowed in terms of our above order

ITA 1941/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Oct 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Niraj Sheth – Ld. ARFor Respondent: Shri N.S. Jangpangi – Ld. DR
Section 263

…issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi- judicial controversies as it must in other spheres of human activity [Parashuram Pottery Works Co. Ltd. vs. ITO, (1977) 106 ITR 1 (SC)]. It was further observed as under: - 5 Blue Star Ltd Assessment Year :2013-14 "From the aforesaid definitions as it is clear that an order cannot be termed as erroneous unless it is not in accordance with law. If an Income-tax Officer acting in accordance with law makes a certain assessment, the same cannot be branded as erroneous by the Co…

M/S. Godwin Resort & Hotel Pvt. Ltd., Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee is partly allowed

ITA 1841/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Sandeep Sapra, AdvFor Respondent: Shri S.S. Rana, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1841/DEL/2016 Assessment Year: 2011-12 M/s. Godwin Resort & vs. ACIT, Central Circle, Hotel Pvt. Ltd., Meerut. 38, 1st Floor Chetan Medical Complex, Chippi Tank, Meerut. TAN/PAN: AADCG 3027H (Appellant) (Respondent) Appellant by: Shri Sandeep Sapra, Adv. Respondent by: Shri S.S. Rana, CIT-DR Date of hearing: 28 08 2019 Date of pronouncement: 14 10 2019 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impugned…

M/S.Sree Narayanan Dharma Paripalana Yuvajana Samithy, Thrissur vs. The ITO ( Exemptions), Kochi

In the result, the appeals of the assessee is dismissed

ITA 436/COCH/2019[2015-16]Status: DisposedITAT Cochin25 Sept 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 11(4)Section 12ASection 143(3)Section 2(15)Section 263

…s relief to poor. Secondly, he had also found that, the entire income from bad been utilized for the purpose of relief to poor. Reliance was placed on the following judgments of the Supreme Court and High Court: 1. Parashuram Pottery Works Co. Ltd. vs. ITO (106 ITR 1) 2. Excel Industries Limited (219 Taxman 379) 3. Ideal Publications Trust vs. CIT (305 ITR 143) (ker.). In view of the above circumstances of the case, it was submitted that the order of the CIT(E) may be set aside. 6. The Ld. DR relied on the order of the CIT(E). 7. We have heard the Ld. DR and perused the record. Section 263 of the Income- ta…

M/S.Sree Narayanan Dharma Paripalana Yuvajana Samithy, Thrissur vs. The ITO ( Exemptions), Kochi

In the result, the appeals of the assessee is dismissed

ITA 435/COCH/2019[2014-15]Status: DisposedITAT Cochin25 Sept 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 11Section 11(4)Section 12ASection 143(3)Section 2(15)Section 263

…s relief to poor. Secondly, he had also found that, the entire income from bad been utilized for the purpose of relief to poor. Reliance was placed on the following judgments of the Supreme Court and High Court: 1. Parashuram Pottery Works Co. Ltd. vs. ITO (106 ITR 1) 2. Excel Industries Limited (219 Taxman 379) 3. Ideal Publications Trust vs. CIT (305 ITR 143) (ker.). In view of the above circumstances of the case, it was submitted that the order of the CIT(E) may be set aside. 6. The Ld. DR relied on the order of the CIT(E). 7. We have heard the Ld. DR and perused the record. Section 263 of the Income- ta…

Ranbaxy Laboratories Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…stion of reopening and revisiting the same issue again in subsequent years would not arise. This is based on the principle that there should be finality in all legal proceedings. The Supreme Court in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 had held as under: "...........that the policy of law is that there must be a point of finality in all legal proceedings, that stale issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity...." 75.…

M/S. Ranbaxy Laboratories Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…stion of reopening and revisiting the same issue again in subsequent years would not arise. This is based on the principle that there should be finality in all legal proceedings. The Supreme Court in the case of Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 had held as under: "...........that the policy of law is that there must be a point of finality in all legal proceedings, that stale issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity...." 75.…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 806/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2013-14

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…C) as well as the judgment ITA Nos.265, 805, 806 & 2344/Ahd/2018 DCIT vs. VyaktiVikas Kendra India Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15 passed by the Hon’ble Apex Court in the matter of Parashuram Pottery Works Ltd- vs-ITO, reported in (1977) 106 ITR 1(SC). 7.7 As we find that according to the Learned AO as per the amended provision not only direct activities in the nature of trade commerce or business would make the assessee’s activities outside the purview of charitable purpose, but also the activity of rendering any services in relation to any trade, commerce or business would make the activi…