CG Paul & Co. v. Income Tax Officer, ITAT Cochin Bench

52 ITD 276Income Tax Appellate Tribunal1994#15993 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 131Section 133(6)Section 143(1)Section 10(23C)(iiiad)Section 10(23C)(vi)Section 115BAASection 115BBASection 119-2B

Issues it is cited on

section 10(23c)(vi)section 10(23c)reasonable causecondonation of delaysection 10scrutiny assessmentsection 143(1)previous yearprescribedpersondocumentcompany

Judgments citing CG Paul & Co. v. Income Tax Officer, ITAT Cochin Bench

M.B.D PRINTOGRAPHICS PRIVATE LIMITED, DELHI,NEW DELHI vs. DCIT CIRCLE 16(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1660/DEL/2025[2023-24]Status: DisposedITAT Delhi13 Feb 2026AY 2023-24

Bench: Ms Madhumita Roy & Shri Naveen Chandraassessment Year : 2023-24 Mbd Printographics Private Ltd., Vs. Dcit, Mbd House, Circle-16(1), Gulab Bhavan, Delhi. 6, Bahadur Shah Zafar Marg, New Delhi. Pan: Aaacm9208R (Appellant) (Respondent) Assessee By : Shri Kushal Chopra, Ca Revenue By : Shri Muneesh Rajani, Sr. Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 13.02.2026 Order Per Madhumita Roy, Jm:

For Appellant: Shri Kushal Chopra, CAFor Respondent: Shri Muneesh Rajani, Sr. DR
Section 115BSection 119Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year : 2023-24 MBD Printographics Private Ltd., Vs. DCIT, MBD House, Circle-16(1), Gulab Bhavan, Delhi. 6, Bahadur Shah Zafar Marg, New Delhi. PAN: AAACM9208R (Appellant) (Respondent) Assessee by : Shri Kushal Chopra, CA Revenue by : Shri Muneesh Rajani, Sr. DR Date of Hearing : 22.01.2026 Date of Pronouncement : 13.02.2026 ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the Assessee is directed against the order dated 22.01.2025 of the Ld. Co…

GUPTA SUBHASH & SONS HUF,DELHI vs. ITO, WARD 34(3), DELHI, CIVIC CENTRE

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

ITA 610/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Lakshya Budhiraja, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

…es not appeal to my mind, Relying on the judgment of Hon'ble Punjab & Haryana High Court in the case of Manoj Ahuja and Anr. v. IAC (supra), the decision of Cochin Bench in the case of C.G. Paul & Co. v ITO MANU/IN/O185/1994 : (1994) 49 TTJ (Coch) 692: (1994) 52 ITD 276 (Coch) where it has been held that a liberal View should be taken in a case where delay occurs due to lapse on the part of advocate chartered accountant and for promoting the cause of justice, I am of the view that the CIT(A) ought to have condoned the delay in filing the appeal. I, therefore, set aside the order of CIT(A) and direct him to treat…

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

ITA 599/CHANDI/2022[2010-11]Status: DisposedITAT Chandigarh11 Apr 2025AY 2010-11

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 36Section 36(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 599/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2010-11 M/s Shakti Spinners Ltd. बनाम The Asst. CIT 5, Flower Dale Colony, Barewal Circle-7, Ludhiana Road, Ludhiana "ायी लेखा सं./PAN NO: AAFCS1138R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl.…

MAHARISHI DAYANAND EDUCATION SOCIETY ,PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS )CHANDIGARH , CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 343/ASR/2024[2019-2020]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-2020

Bench: Sh. Vikram Singh Yadav & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal & Sh. A.K. Periwal, C.A
Section 10

…. (ii) Gurfateh Films and Sippy Grewal Productions (P) Ltd. Vs CIT, reported in 95 ITR (Trib.) 0456 (Amritsar) 5 I.T.A. No.343/Asr/2024 Maharishi Dayanand Education Society v. CIT (iii) C.G. PAUL & CO. vs. INCOME TAX OFFICER 1TAT, COCHIN BENCH, reported in 52 ITD 276 (iv) INCOME TAX OFFICER vs. MEGHALAYA BONDED WAREHOUSE, I.T.A.T., GAUHATI BENCH, reported in 60 ITD 219. (v) Judgment of ITAT, Chandigarh Bench, in the case of H.P. Cricket Association in ITA Nos. 110 & lll/Chd.2004. (vi) SUDERSHAN AUTO ft GENERAL FINANCE vs. COMMISSIONER OF INCOME TAX, ITAT, DELHI ‘B’ BENCH, reported in 60 ITD 177. 5. The brief…

PUNJAB AGRICULTUAL UNIVERSITY,LUDHIANA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, Assessee’s appeal for A

ITA 661/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh18 Dec 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…University, Ludhiana 8 Raghunathpur Nafar Academy & Others (Civil Appeal Nos. 8183-818 of 2013). • Manoj Ahuja (Minor) & ANR vs. Inspecting Assistant Commissioner reported in 150 ITR 696. • CG Paul & Co. vs. Income Tax Officer, ITAT Cochin Bench reported in 52 ITD 276. • Income Tax Officer vs. Meghalaya Bonded Warehouse, ITAT Gauhati Bench, Reported in 60 ITD 219. • Judgment of ITAT Chandigarh Bench in the case of HP Cricket Association in ITA Nos. 110 & 111/Chd/2004. • Sudeshan Auto & General Finance vs. Commissioner of Income Tax, ITAT, Delhi-B Bench, Reported in 60 ITD 177. • Gurfateh Films & Sippy Grewal Pr…

PUNJAB AGRICULTURAL UNIVERSITY,LUDHIANA vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal for A

ITA 492/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh18 Dec 2024AY 2019-20

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshi, Judical Member आयकर अपील सं./ Ita No. 661/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Punjab Agriculture University, Vs. Dy. Commissioner Of बनाम Thapar Hall, Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 492/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Punjab Agriculture University, Vs. Dy. Commissioner Of Thapar Hall, बनाम Income Tax (Exemptions), Ferozepur Road, Chandigarh Ludhiana "थायी लेखा सं./Pan No: Aaabp0216H अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate, राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.12 .2024 आदेश/Order Per Krinwant Sahay, A.M.: The Appeal In These Cases Have Been Filed By The Assessee Against The Order Dated 09.05.2022 For Assessment Year 2018-19 Order

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

…University, Ludhiana 8 Raghunathpur Nafar Academy & Others (Civil Appeal Nos. 8183-818 of 2013). • Manoj Ahuja (Minor) & ANR vs. Inspecting Assistant Commissioner reported in 150 ITR 696. • CG Paul & Co. vs. Income Tax Officer, ITAT Cochin Bench reported in 52 ITD 276. • Income Tax Officer vs. Meghalaya Bonded Warehouse, ITAT Gauhati Bench, Reported in 60 ITD 219. • Judgment of ITAT Chandigarh Bench in the case of HP Cricket Association in ITA Nos. 110 & 111/Chd/2004. • Sudeshan Auto & General Finance vs. Commissioner of Income Tax, ITAT, Delhi-B Bench, Reported in 60 ITD 177. • Gurfateh Films & Sippy Grewal Pr…

CG Paul & Co. v. Income Tax Officer, ITAT Cochin Bench (52 ITD 276) — Cited in 6 Judgments | BharatTax