Orient Press Ltd. v. JCIT

21 SOT 25Income Tax Appellate Tribunal2008#13739 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 139(1)Section 271(1)(c)Section 153ASection 153CSection 270ASection 132Section 143(3)Section 271AAB

Issues it is cited on

concealment of incomesection 270across objectionsection 139(1)section 271(1)(c)section 153csection 153aincriminating materialsection 153condonation of delaysection 15document

Judgments citing Orient Press Ltd. v. JCIT

Asst. Commissioner of Income Tax, Central Circle-1(1), Pune vs. Giriraj Enterprises, Pune

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 553/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

…he above proposition he relied on the decision of the Delhi Bench of the Tribunal in the case of Arvind Gupta vs. ITO (2015) 54 taxmann.com 291 (Delhi-Trib.) and the decision of the Mumbai Bench of the Tribunal in the case of Orient Press Ltd. Vs. JCIT (2008) 21 SOT 25 (Mumbai). He submitted that for assessment year 2021-22 the assessee has paid the GST amount of Rs.59,51,19,109/- and interest thereon of Rs.5,72,95,000/-. The Ld. CIT(A) has allowed the GST paid but has not allowed the interest paid on delayed payment of GST of Rs.5,72,95,000/-. He submitted that since the payment made to the GST department on acc…

M/S Giriraj Enterprises, Pune vs. DCIT, CC.1(1), Pune

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 427/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

…he above proposition he relied on the decision of the Delhi Bench of the Tribunal in the case of Arvind Gupta vs. ITO (2015) 54 taxmann.com 291 (Delhi-Trib.) and the decision of the Mumbai Bench of the Tribunal in the case of Orient Press Ltd. Vs. JCIT (2008) 21 SOT 25 (Mumbai). He submitted that for assessment year 2021-22 the assessee has paid the GST amount of Rs.59,51,19,109/- and interest thereon of Rs.5,72,95,000/-. The Ld. CIT(A) has allowed the GST paid but has not allowed the interest paid on delayed payment of GST of Rs.5,72,95,000/-. He submitted that since the payment made to the GST department on acc…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2607/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 May 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2606/KOL/2024[2019-20]Status: DisposedITAT Kolkata20 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2605/KOL/2024[2018-19]Status: DisposedITAT Kolkata20 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1), Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2604/KOL/2024[2017-18]Status: DisposedITAT Kolkata20 May 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Deputy Commissioner of Income Tax, Central Circle 1(1) Kolkata, Kolkata vs. Radheshyam Agarwala, Kolkata

In the result, all the appeals of the revenue and cross objections of the assesse are dismissed

ITA 2603/KOL/2024[2016-17]Status: DisposedITAT Kolkata20 May 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Praveen Kishore, CIT-DR
Section 153ASection 153CSection 270ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.2603 - 2607/KOL/2024 (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) DCIT, Central Circle-1(1), Kolkata Vs Radheshyam Agarwala, 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E AND Cross Objection Nos.27-31/KOL/2024 (Arising out of ITA Nos.2603-2607/Kol/2024) (निर्धारण वर्ा /AYrs. : 2016-2017 to 2020-2021) Radheshyam Agarwala, Vs DCIT, Central Circle-1(1), Kolkata 2B, Tarachand Dutt Street, 2nd Floor, Kolkata PAN No. :ACZPA 7312 E (अपीलधर्थी /Appel…

Orient Press Ltd. v. JCIT (21 SOT 25) — Cited in 7 Judgments | BharatTax