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Aurobindo Sanitary Stores Vs. Cit

Court : Orissa

Subject : Direct Taxation

Reported in : [2005]144TAXMAN872(Orissa)

Advocate for Appellant : S.N. Ratho & M.K. Badu, for the Assessee A.K. Mohapatra, for the Revenue.

A.K. Patnaik, J. This is an appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') filed by the appellant against the order dated 12-3-2002 of the Income Tax Appellate...

Aurobindo Sanitary Stores Vs. Commissioner of Income Tax

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 69, 147 and 260A

Reported in : 99(2005)CLT468; (2005)196CTR(Ori)230; [2005]276ITR549(Orissa); 2005(I)OLR420

Advocate for Appellant : S.N. Ratho and ;M.K. Badu, Advs.

A.K. Patnaik, J.1. This is an appeal under Section 260(A) of the Income Tax Act, 1961 (in short, 'the Act') filed by the appellant against the Order dated 12th March 2002 of the Income Tax Appellate...

Kailash Chandra Mohanty Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1)

Reported in : [1991]188ITR509(Orissa)

Advocate for Appellant : S.N. Ratho, ;S.N. Sahoo and ;N. Pihan, Advs.

S.C. Mohapatra, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') on the following question of law : 'Whether or not, under the facts and...

A. Venkata Rao Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1)

Reported in : [1993]203ITR64(Orissa)

Advocate for Appellant : S.N. Ratho, Adv.

1. Heard Mr. S.N. Ratho, learned counsel for the petitioner, and Mr. A.K. Ray, learned counsel for the Revenue.2. At the instance of Mr. A. Venkata Rao (hereinafter referred to as 'the assessee'), the Income-tax Appellate...

Tarini Tarpuline Productions Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Acts : Finance Act, 1998; Income-tax Act, 1961 - Sections 37, 37(1) and 271(1)

Reported in : [2002]254ITR495(Orissa)

Advocate for Appellant : S.N. Ratho, ;S.R. Panigrahi, ;S. Rath and ;S. Tripathy, Advs.

R.K. Patra, J. 1. On being moved under Section 256(1) of the Income-tax Act, 1961, by the assessee, the Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated July...

Commissioner of Income Tax Vs. Industrial Development Corporation of O ...

Court : Orissa

Subject : Direct Taxation

Reported in : (2001)164CTR(Ori)316

Advocate for Appellant : A. Mohapatra, for the Revenue S. N. Ratho, M.K. Badu & S.S. Rath, for the Assessee

R.K. Patra, J.The Tribunal, Cuttack Bench, Cuttack, pursuant to an order made by this court under section 256(2) of the Income Tax Act, 1961, has drawn up the statement of the case and referred the following...

Commissioner of Income Tax Vs. Orissa Forest Development Corporation L ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 143(1), 143(2), 143(3), 144, 146, 147, 148, 153, 153(1), 153(1)(2A), 153(2), 153(2A), 250, 254, 256(1) and 263; Orissa Kendu Leaves (Control) of Trade Act, 1961 - Sections 10

Reported in : (2007)211CTR(Ori)572; [2007]290ITR543(Orissa); 2006(II)OLR403

Advocate for Appellant : Akhil Mohapatra, Sr. Standing Counsel

B.P. Das, J.1. On an application filed by the Commissioner of Income Tax, Orissa under Section 256(1) of the Income Tax Act, 1961, the Income Tax Appellate Tribunal has referred the following questions of law by...

Tata Sponge Iron Ltd. Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Reported in : [2007]292ITR175(Orissa)

Advocate for Appellant : Shri. S.N. Ratho, Shri. Ratho

I. Mahanty, J.1. M/s. Tata Sponge Iron Limited, the appellant, is a public limited company carrying on the business of manufacture and sale of sponge iron and incorporated under the Companies Act, 1956. The appellant has...

Tata Sponge Iron Limited Vs. Commissioner of Income Tax

Court : Orissa

Subject : Direct Taxation

Reported in : 104(2007)CLT89

Advocate for Appellant : Shri. S.N. Ratho, Shri. Ratho

I. Mahanty, J.1. M/s. Tata Sponge Iron Limited, the Appellant, is a Public Limited Company carrying on the business of manufacture and sale of sponge iron and incorporated under the Companies Act, 1956. The Appellant has...

Commissioner of Income-tax Vs. Biju Patnaik

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256

Reported in : [1991]190ITR396(Orissa)

Advocate for Appellant : A.K. Roy, Adv.

S.C. Mohapatra, J.1. These references relate to the assessment years 1962-63, 1963-64 and 1964-65 in respect of the same assessee who is assessed as an individual. Against the assessments, the assessee preferred appeals and the Appellate...