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Rational Business Corporation Pvt ... vs Dcit Circle-19(1), Delhi on 31 December, 2025 cites

Checkmate Services Pvt. Ltd.,, ... vs The Addl. Cit, Range-1,, Baroda on 31 January, 2023

3.1 On the other hand, the Ld. DR relied on the impugned orders and stated that the Checkmate Services case (supra) would not apply prospectively from 12.10.2022. It was the submission that the Hon'ble Supreme Court interprets the law from the date on which it is brought on the statute book and there is no question of any retrospective or prospective application of the same.
Income Tax Appellate Tribunal - Ahmedabad Cites 19 - Cited by 323 - Full Document

Parshuram Potterv Works Co. Ltd. vs D.R. Trivedi, Wealth-Tax Officer, ... on 6 August, 1970

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 said assessment was not challenged by way of appeal, when the petitioner came to know subsequently about a decision of the Tribunal allowing such a claim in some other case, the petitioner applied to the Assessing Officer for rectifying the assessment order under section 35 of the Wealth-tax Act, 1957. The said application came to be rejected on the ground that there was no mistake apparent on the face of the record. The petitioner filed revision application before the Commissioner of Wealth-tax but did not succeed. Thereupon the petitioner applied to the High Court for exercising writ jurisdiction to quash the order and for direction to rectify the assessment order.
Gujarat High Court Cites 9 - Cited by 36 - P N Bhagwati - Full Document
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