Orient General Industries Ltd. v. CIT

209 ITR 490High Court1994#23712 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)

Judgments citing Orient General Industries Ltd. v. CIT

CAREER COACHING (ALLD) PRIVATE LIMITED ,ALLAHABAD vs. DCIT ACIT, RANGE - 2, ALLAHABAD, ALLAHABAD

In the result, the appeal of the assessee is dismissed

ITA 62/ALLD/2024[2017-18]Status: DisposedITAT Allahabad25 Aug 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 143(3)

…supported the orders of the authorities below and placed heavy reliance on the following case laws: 1. Bharat Commerce & Industries Ltd. vs. CIT [1998] 230 ITR 733 2. Aruna Mills Ltd. vs. CIT [1957] 31 ITR 153 3. Orient General Industries Ltd. vs. CIT [1994] 209 ITR 490 (Cal) 4. Assam Forest Products (P.) Ltd. vs CIT [1989] 180 ITR 478 5. We have heard the rival parties and have gone through the material placed on record. In the written submissions, filed before the learned CIT(A), the assessee has conceded that out of total disallowance of Rs.33,77,772/- and Rs.2,66,191/-, disallowance of Rs.4,48,852/- was not…

SHRI. MANUPRASAD TRIVEDI,MUMBAI vs. DCIT CC 5 (1), MUMBAI

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

ITA 7270/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Mar 2022AY 2014-15

For Appellant: Jain DixitFor Respondent: S.N. Kabra

Section 143(1)Section 147Section 148Section 69C

…-5(1) CIT v. Raipur Manufacturing Co. Ltd [19961 135 CTR (Guj.) 248, it has been held that interest paid under section 220(2) for late payment of income tax is not deductible as revenue expenditure, In the case of Orient General Industries Ltd. V. CIT [1994] 209 ITR 490 (Cal.) Hon'ble Court held that interest for delayed filling of return in not deductible u/s 37(3). The court held that it cannot be said that interest paid for delay in filing the return has any connection with the business of the taxpayer. If income taxes is not a permissible deduction under section 37, any interest payable for default committed…

CONTROL RISKS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 979/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Sept 2016AY 2010-11

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 143(3)Section 144CSection 92C

….) and CIT v. Raipur Manufacturing Co. Ltd [1996] 135 CTR (Guj.) 248, it has been held that interest paid under section 220(2) for late payment of income tax is not deductible as revenue expenditure. In the case of Orient General Industries Ltd. V. CIT [1994] 209 ITR 490 (Cal.), Hon'ble Court held that interest for delayed filling of return in not deductible u/s 37(1). The court held that it cannot be said that interest paid for delay in filing the return has any connection with the business of the taxpayer. If income taxes is not a permissible deduction under section 37, any interest payable for default committe…