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idl Industries Ltd. and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 12(8), 13(6), 14, 14C and 14D

Reported in : [2004]134STC62(Orissa)

Advocate for Appellant : B.K. Mohanty, Senior Adv., ;I. Mohanty, ;B.K. Sharma, ;S.K. Jee, ;A. Mohanty, ;I. Pradhan, ;G.K. Dash, ;Bibek Mohanty, ;B.K. Saha, ;M. Dasburma, ;K.C. Kar, ;S.K. Mishra, ;S.S. Patro, ;S.K. Jena, ;M. M

P.K. Misra, J.1. This batch of writ petitions has come up before this Full Bench on being referred by different division Benches. O.J.C. No. 9087 of 1997 was the first case to be so referred. The...

Commissioner of Income-tax Vs. K.C. Behera and ors.

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1)

Reported in : [1976]103ITR479(Orissa)

Advocate for Appellant : B.K. Mohanti, Amicus Curiae;Standing Counsel

G.K. Misra, C.J.1. The following question of law has been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961 (Act No. 43 of 1961) (hereinafter to be referred to as ' the Act').'Whether,...

Kshem Chand Agarwalla Vs. Sales Tax Officer, Assessment Unit and ors.

Court : Orissa

Subject : Sales Tax

Reported in : [1988]69STC93(Orissa)

Advocate for Appellant : B.K. Mohanty, Adv.

D.P. Mohapatra, J.1. Messrs. Kshem Chand Agarwalla, an assessee under the Orissa Sales Tax Act, 1947 (for short the 'Act') has filed this writ application seeking a writ of certiorari to quash the order of the...

Indian Metals and Ferro Alloys Ltd. Vs. Union of India (Uoi) and ors.

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72A and 72A(1)

Reported in : 85(1998)CLT560; (1999)158CTR(Ori)298; [1999]235ITR574(Orissa)

Advocate for Appellant : B.K. Mohanti, ;B. Mohanti, ;B.N. Padhi, ;B.C. Mohanty and ;A.N. Patnaik, Advs.

Susanta Chatterji, J.1. Indian Metals and Ferro Alloys Ltd., a company registered under the Indian Companies Act, having its registered office at Bomikhal, Bhubaneswar, now in the district of Khurda, Orissa, has filed the present writ...

Udham Singh Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961; Income Tax Act, 1922; ;Voluntary Disclosure of Income and Wealth Ordinance, 1975 - Sections 18

Reported in : (1988)72CTR(Ori)231

Advocate for Appellant : B.K. Mohanti, Adv.

H.L. Agrawal, C.J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal, Cuttack Bench, has referred for the opinion of this court the following question of law in a consolidated reference for the assessment...

Orient Paper and Industries Ltd. Vs. Orissa State Electricity Board

Court : Orissa

Subject : ExciseElectricity

Acts : Central Excise Act, 1944 - Sections 2 and 3; Finance Act, 1978 - Sections 36; Companies Act, 1913; Electricity Supply Act, 1948 - Sections 49, 49A and 59; Indian Penal Code (IPC) - Sections 378; Indian Electricity Act, 1910 - Sections 39; State Financial Corporation Act, 1951; Central Sales Tax Act, 1956; Constitution of India - Articles 226 and 366(12); Central Sales Tax (Registration and Turnover) Rules, 1957

Reported in : 67(1989)CLT601; 1989(42)ELT552(Ori)

Advocate for Appellant : B.K. Mohanti, ;Ch. P.K. Misra, ;R.L. Bose, ;S.P. Choudhary, ;J.P. Patnaik and ;K.K. Jena, Advs.

S.C. Mohapatra, J.1. In this application under Article 226 of the Constitution of India, levy of duty on Electricity under Central Excises & Salt Act, 1944 (hereinafter referred to as 'the Act') as amended by Section...

Indian Metals and Ferro Alloys Ltd. Vs. Asstt. Collector C.E. and Cus. ...

Court : Orissa

Subject : CustomsExcise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1) and 11A(2); Customs Act, 1962 - Sections 28; Income Tax Act - Sections 147; Constitution of India - Articles 14, 19(1), 226 and 265; Central Excise Rules, 1944 - Rules 9(1), 52(4), 53, 173F, 173G(2), 173G(4) and 173(Q)

Reported in : 1994(46)ECC137; 1994(74)ELT802(Ori)

Advocate for Appellant : B.K. Mohanti, Adv.

G.B. Patnaik, J.1. The notice issued to the petitioner No. 1 Company by the Assistant Collector of Central Excise and Customs under Section 11A(1) of the Central Excises & Salt Act (hereinafter referred to as the...

Bhabagrahi Panigrahi and anr. Vs. Union of India (Uoi) and ors.

Court : Orissa

Subject : Commercial

Acts : State Financial Corporation Act, 1951 - Sections 29; Constitution of India - Article 226

Reported in : AIR1990Ori42

Advocate for Appellant : B.K. Mohanty, Adv.

V. Gopalaswamy, J.1. The petitioner No. 1 Bhabagrahi Panigrahi is the Managing Director of M/s. Premier Industrial Salts and Chemicals (Pvt.) Limited (petitioner No. 2), a company incorporated under the Indian Companies Act, 1956 (hereinafter referred...

Banchhanidhi Das Vs. Income-tax Officer and ors.

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147, 148 and 154; Constitution of India - Article 226

Reported in : [1998]229ITR166(Orissa)

Advocate for Appellant : B.K. Mohanti, Adv.

Susanta Chatterji, J.1. As suggested and agreed by Mr. B.K. Mohanti, learned counsel appearing for the petitioner, and Chowdhury P.K. Misra, appearing for the Income-tax Department, we take up this matter for final disposal.2. The petitioner,...

Hazuri Balabhadra Kuntia Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 66(1) and 66(3); Limitation Act - Sections 5

Reported in : AIR1960Ori192; [1962]44ITR782(Orissa)

Advocate for Appellant : P.N. Mohanty, ;B.K. Mohanty and ;C.K. Ghosh, Advs.

Barman, J. 1. This is an assessee's application under Section 66(3) of the Income-tax Act arising out of R. A. No. 377 of 1955-56, challenging the correctness of the Appellate Tribunal's decision dated 21-12-1955 rejecting his...