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Orissa High Court judgments, 1991

450 judgments · page 2 of 23

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High Courts03 Dec 1991

Commissioner of Income Tax Vs Indian Metals and Carbide Ltd.

Orissa High Court · (1992) 198 ITR 444

Income Tax Act, 1961 — Section 36(1)
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High Courts02 Dec 1991

Commissioner of Income Tax and Another Vs Income Tax Appellate Tribunal and Another

Orissa High Court · (1992) 102 CTR 281 : (1992) 196 ITR 640 : (1992) 60 TAXMAN 507

Constitution of India, 1950 — Article 226Income Tax (Appellate Tribunal) Rules, 1963 — Rule 24Income Tax Act, 1961 — Section 254(1), 254(2), 271(1)
Read judgment
High Courts02 Dec 1991

Commissioner of Income Tax Vs Orissa Industries Ltd.

Orissa High Court · (1992) 102 CTR 148 : (1992) 198 ITR 251

Income Tax Act, 1961 — Section 32, 32A, 43(1), 43B
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High Courts02 Dec 1991Allowed

Ganesh Dash Vs Baikuntha Adabar

Orissa High Court · (1992) 1 OLR 367

Criminal Procedure Code, 1973 (CrPC) — Section 145Penal Code, 1860 (IPC) — Section 436
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High Courts02 Dec 1991

Commissioner of Income Tax and Another Vs Income Tax Appellate Tribunal and Others

Orissa High Court · (1992) 196 ITR 564

Constitution of India, 1950 — Article 226Income Tax Act, 1961 — Section 11(4A), 254(2)
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High Courts27 Nov 1991

Commissioner of Income Tax Vs Income Tax Appellate Tribunal and Another

Orissa High Court · (1992) 196 ITR 690

Constitution of India, 1950 — Article 226Income Tax Act, 1961 — Section 254(2)
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High Courts27 Nov 1991

Commissioner of Income Tax and Another Vs Income Tax Appellate Tribunal and Another

Orissa High Court · (1992) 101 CTR 300 : (1992) 101 CTR 291 : (1991) 100 CTR 247 : (1992) 198 ITR 188 : (1993) 69 TAXMAN 322 : (1992) 64 TAXMAN 212 : (1992) 64 TAXMAN 205

Income Tax Act, 1961 — Section 254(2)
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High Courts27 Nov 1991

COMMISSIONER OF INCOME TAX Vs INCOME TAX APPELLATE TRIBUNAL AND ANOTHER.

Orissa High Court · (1992) 102 CTR 79 : (1992) 196 ITR 590

Income Tax Act, 1961 — Section 254
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High Courts26 Nov 1991Allowed

Surya Kumar Behera Vs Board of Revenue and Others

Orissa High Court · (1992) 1 OLR 384

Orissa Land Reforms Act, 1960 — Section 59(2), 61
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High Courts22 Nov 1991

Commissioner of Income Tax Vs Wine Chamber

Orissa High Court · (1991) 11 OHC CK 0038

Bihar and Orissa Excise Act, 1915 — Section 23Boards Excise Rules, 1965 — Rule 122(2)Income Tax Act, 1961 — Section 185
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High Courts22 Nov 1991

Commissioner of Income Tax Vs T. Omer and Company

Orissa High Court · (1992) 102 CTR 36 : (1992) 196 ITR 736

Income Tax Act, 1961 — Section 182
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High Courts22 Nov 1991Allowed

Santipriya Jena and Another Vs Rabati Nayak and Others

Orissa High Court · (1992) 1 OLR 389

Civil Procedure Code, 1908 (CPC) — Order 14 Rule 2
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High Courts22 Nov 1991

Commissioner of Wealth Tax Vs Income Tax Appellate Tribunal and Another

Orissa High Court · (1992) 197 ITR 263 : (1992) 63 TAXMAN 582

Wealth Tax Act, 1957 — Section 35, 35(1)
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High Courts22 Nov 1991Allowed

Rajendra Prasad Sahoo Vs Deputy Registrar, Co-operative Societies, Kalahandi and Others

Orissa High Court · AIR 1992 Ori 55 : (1992) 1 OLR 401 : (1992) 1 OLR 400

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High Courts22 Nov 1991

Commissioner of Income Tax Vs Pyarilal Kasam Manji and Co.

Orissa High Court · (1992) 101 CTR 247 : (1992) 198 ITR 110

Income Tax Act, 1961 — Section 36(1), 43B
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High Courts20 Nov 1991Allowed

Orissa Mining Corporation Ltd. and Another Vs Union of India (UOI) and Others

Orissa High Court · AIR 1992 Ori 61

Mineral Concession Rules, 1960 — Rule 21, 21(2), 40, 40(2), 59Mines and Minerals (Development and Regulation) Act, 1957 — Section 10, 11, 11(2), 30
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High Courts20 Nov 1991

Commissioner of Income Tax Vs Kalinga Jute Products Pvt. Ltd.

Orissa High Court · (1992) 102 CTR 12 : (1992) 196 ITR 633 : (1992) 64 TAXMAN 156

Income Tax Act, 1961 — Section 32, 43(1)
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High Courts20 Nov 1991

COMMISSIONER OF Income Tax AND ANOTHER Vs INCOME TAX APPELLATE TRIBUNAL AND ANOTHER.

Orissa High Court · (1992) 100 CTR 247 : (1992) 193 ITR 377

Income Tax Act, 1961 — Section 254
Read judgment
High Courts20 Nov 1991

Commissioner of Income Tax Vs S.L. Agarwala and Co.

Orissa High Court · (1992) 101 CTR 222 : (1992) 197 ITR 239

Income Tax Act, 1961 — Section 256, 32A
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High Courts18 Nov 1991Allowed

Mohini Kumar Naik Vs Orissa State Electricity Board and Others

Orissa High Court · (1992) 1 OLR 173

Constitution of India, 1950 — Article 12, 226
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