High Court of Orissa · Judgments and reasoned final orders
M/s. Thacker Brothers & Co. v. Commissioner of Income Tax, Orissa, Bhubaneswar
S.J.C. No. 90 of 1997 ·
Legacy reference/petition under section 256 (S.J.C. No. 90 of 1997) pending for 28 years without notice or appearance: disposed of leaving questions of law open.
1. FACTS OF THE CASE
When S.J.C. No. 90 of 1997 came up before the Orissa High Court on 04.12.2025, none appeared for the petitioner M/s. Thacker Brothers & Co., and the record showed that nothing significant had occurred in nearly 28 years and even notice had not been issued.
2. DISCUSSION BY THE COURT
In view of repeated non-appearance over nearly 28 years, the Division Bench declined to keep the reference pending while expressly preserving the questions of law for an appropriate case.
3. JUDICIAL DECISION
Disposed of S.J.C. No. 90 of 1997 leaving the questions of law open for consideration in an appropriate case.
4. OUTCOME
Neutral / Questions left open - 1997 tax reference disposed of for non-appearance over 28 years, leaving questions of law open.
5. AKHB REVIEW POINT
AKHB analysis: archival docket-clearance order; does not adjudicate the underlying questions of law.
Source and verification
1-page official High Court of Orissa judgment PDF (20251204_ODHC010257711997.pdf).
Original PDF: 1 pages · SHA-256: c2c0b9481748613a72627a525824c305f350229b17ce72d9846c2f7a139f5f4a
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. 90 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.