Parshuram Pottery Works Co. Ltd. v. D.R. Trivedi, WTO

100 ITR 651High Court1975#18565 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 139(1)Section 143(1)Section 154Section 250Section 254(2)Section 36(1)(va)Section 37(1)Section 43B

Judgments citing Parshuram Pottery Works Co. Ltd. v. D.R. Trivedi, WTO

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT, Circle-19(1), Delhi

Appeals are hereby dismissed

ITA 4403/DEL/2025[2019-20]Status: DisposedITAT Delhi31 Dec 2025AY 2019-20

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

…t portion from this case deserves to be extracted: “Whether the judgment of jurisdictional Court would constitute a mistake apparent from the record or not is no longer res intergra. In the case of Parshuram Pottery Works Co. Ltd. v. D.R. Trivedi, WTO [1975] 100 ITR 651 (Guj.) facts before the Court were that the petitioner-company claimed deduction of certain amount in respect of the provision for taxation while computing its net wealth. The said claim was disallowed by the Assessing Officer as according to him the provision for tax liability did not constitute a ‘debt owed’ on the valuation date. Though the sa…

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT Circle-19(1), Delhi

Appeals are hereby dismissed

ITA 4402/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

…t portion from this case deserves to be extracted: “Whether the judgment of jurisdictional Court would constitute a mistake apparent from the record or not is no longer res intergra. In the case of Parshuram Pottery Works Co. Ltd. v. D.R. Trivedi, WTO [1975] 100 ITR 651 (Guj.) facts before the Court were that the petitioner-company claimed deduction of certain amount in respect of the provision for taxation while computing its net wealth. The said claim was disallowed by the Assessing Officer as according to him the provision for tax liability did not constitute a ‘debt owed’ on the valuation date. Though the sa…

JCIT, Bangalore vs. M/S Bhuwalka Pipes Pvt. Ltd., Bangalore

In the result, the appeal filed by the revenue is allowed

ITA 882/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jan 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raojoint Commissioner Of Income-Tax (Osd), Circle 1(1)(2), Bengaluru. … Appellant Vs. M/S.Bhuwalka Pipes Pvt. Ltd. ‘Solus’, 8Th Floor, E & G, No.2 1St Cross Road, Jc Road, Bengaluru-560027. … Respondent Pan: Aabcb 7778 E

For Appellant: Shri P.Dinesha, AdvocateFor Respondent: Dr.Pradeep Kumar, Addl.CIT(DR)
Section 143(3)Section 14ASection 154Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Joint Commissioner of Income-tax (OSD), Circle 1(1)(2), Bengaluru. … Appellant Vs. M/s.Bhuwalka Pipes Pvt. Ltd. ‘Solus’, 8th Floor, E & G, No.2 1st Cross Road, JC Road, Bengaluru-560027. … Respondent PAN: AABCB 7778 E Appellant by : Shri P.Dinesha, Advocate. Respondent by : Dr.Pradeep Kumar, Addl.CIT(DR) Date of hearing : 28/01/2018 Date of pronouncement : 31/01/2018 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the…

Deputy Commissioner of Income-Tax vs. Atlas Copco (India) Ltd., Pune

In the result, the appeal of the Revenue is dismissed

ITA 2286/PUN/2014[2005-06]Status: DisposedITAT Pune10 Jan 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R. MurlidharFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 154

…giri Tea and Copy Estates Co. Ltd. Vs. ITAT ( Ker) 174 ITR 579, ii. Mysore Cements Ltd. Vs. Dy. Com. Of Commercial Taxes (Kar) 116 CTR 284, iii. CIT Vs. Alankar BVorewells (Mad.) 177 CTR 560, iv. Pershuram Pottery Works Co. Ltd. Vs. D.R. Trivedi, W.T.O (Guj.) 100 ITR 651, v. Walchand Nagar Industries Vs. V.S. Gaitonde, ITO, 44 ITR 260 ( Bom), vi. CIT Vs. Aurn Luthra, 252 ITR 76 ( P & H) and vii. Bhauram Jawahirmal Vs. CIT, 121 ITR 487 (All) 7 ITA No. 2286/PUN/2014, A.Y. 2005-06 10.1 In view of above decisions of the Hon'ble Supreme Courts and various High Courts, it is argued and submitted that if decision of…

Parshuram Pottery Works Co. Ltd. v. D.R. Trivedi, WTO (100 ITR 651) — Cited in 4 Judgments | BharatTax