High Court of Orissa · Judgments and reasoned final orders
Orissa State Civil Supplies Corporation Ltd. v. The Commissioner of Income Tax, Orissa, Bhubaneswar
S.J.C. No. 77 of 1997 ·
Legacy reference/petition under section 256 (S.J.C. No. 77 of 1997) pending for 28 years without filing of paper books: disposed of leaving questions of law open.
1. FACTS OF THE CASE
In S.J.C. No. 77 of 1997 filed by Orissa State Civil Supplies Corporation Ltd., despite repeated directions on the prayer of petitioner's counsel to file paper books, compliance was not made and no notice had been issued in nearly 28 years.
2. DISCUSSION BY THE COURT
Noting that nothing significant had happened in almost 28 years and paper books remained unfiled, the Division Bench closed the proceeding while leaving the questions of law open.
3. JUDICIAL DECISION
Disposed of S.J.C. No. 77 of 1997 leaving the questions of law open for consideration in some other appropriate case.
4. OUTCOME
Neutral / Questions left open - 1997 tax reference disposed of for non-filing of paper books over 28 years, leaving questions of law open.
5. AKHB REVIEW POINT
AKHB analysis: archival docket-clearance order; leaves the legal issues open.
Source and verification
1-page official High Court of Orissa judgment PDF (20251204_ODHC010006141997.pdf).
Original PDF: 1 pages · SHA-256: 2fc1fbb4f4d8cff0671b451f5919a2da31ace728f7db13abe09d2db013b1fb8f
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Legacy proceeding in S.J.C. No. 77 of 1997 under the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.