Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.

1 SCC 81Reported decision1990#6798 most cited

What is Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors. authority for?

Every judgment must be read in light of the specific facts proved or assumed to be proved, and general expressions are qualified by the particular facts of the case.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2003 to 2026.

Also referred to as

Orient Paper and Industries Ltd. v. State of Orissa · judgment interpretation · applicability of judgments · particular facts of a case · general expressions in judgments

Judgments citing Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.

Principal Commissioner of Income Tax-1 vs. M/S. M.M. Engineers and Consultants

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

The Mangalore Electricity Supply Company Ltd vs. Sri A Chandrasekhar

WP/15230/2022HC Karnataka17 Oct 2022

Bench: G.NARENDAR,P.N.DESAI

…on and criticized the Bench hunting. Bench hunting has been deprecated by the Apex Court in the cases of Sarguja Transport Service v. State Transport Appellate Tribunal, M.P. Gwalior (1987) 1 SCC 5 and Upadhyay & Co. v. State of U.P., reported in (1999) 1 SCC 81 : (AIR 1999 SC 509). Taking note of the law laid down by the Apex Court with respect to the Bench hunting we find that the petitioner had no reason to approach this Court when already a civil suit was pending. Such an action of the petitioner definitely falls 52 within the category of Bench hunting. In light of the facts and law referred t…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…tenu that such an order is required to be passed in the interest of the State and for the public good.” 36. As regards, the emphasis placed by the respondents on the decision of the Hon‟ble Supreme Court in Madan Lal Anand vs. UOI, reported as (1990) 1 SCC 81, to the effect that it has been held therein that only copies of documents, on which the impugned detention orders are primarily based should be supplied to the detenus and not any and every document; we only observe that it was also clearly held therein in paragraph 24 thereof as under: - “We must not, however, be understood to say that the…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…tenu that such an order is required to be passed in the interest of the State and for the public good.” 36. As regards, the emphasis placed by the respondents on the decision of the Hon‟ble Supreme Court in Madan Lal Anand vs. UOI, reported as (1990) 1 SCC 81, to the effect that it has been held therein that only copies of documents, on which the impugned detention orders are primarily based should be supplied to the detenus and not any and every document; we only observe that it was also clearly held therein in paragraph 24 thereof as under: - “We must not, however, be understood to say that the…

Pr Commissioner of vs. M/S Subex Ltd

In the result, appeal stands dismissed

ITA/684/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2Section 260Section 260ASection 263Section 35D

…, the expression “bond” is often used indiscriminately to cover both bonds and debentures. Bonds are in essence interest bearing instruments which represent a loan. 13. In the case of R.D. Goyal and Another V/s. Reliance Industries Ltd., [(2003) 1 SCC 81], the Hon'ble Apex Court observed that a debenture, as ordinarily understood, in our considered view, would not come within the purview of definition of goods as it is simply an instrument of acknowledgement of debt by the company whereby it undertakes to pay the amount covered by it and till then it undertakes further to pay interest thereon…

Commissioner of Income Tax Delhi-I, New Delhi vs. M/S Aci Wireless Ltd

The appeals stand dismissed

ITA/313/2013HC Delhi10 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

Commissioner of Income Tax: Delhi-V vs. Rites Ltd

The appeals stand dismissed

ITA/295/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

Commissioner of Income Tax : Delhi -V vs. Rited Ltd

The appeals stand dismissed

ITA/293/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

Director of Income Tax (Exemption) vs. R.L. Khera Charitable Trust

The appeals stand dismissed

ITA/268/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

Commissioner of Income Tax-II, New Delhi vs. Mira Exim Ltd

The appeals stand dismissed

ITA/346/2013HC Delhi03 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

CIT VI vs. Verizon India Pvt Ltd

The appeals stand dismissed

ITA/277/2013HC Delhi29 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

New Delhi Hotels Ltd vs. ACIT

The appeals stand dismissed

ITA/238/2013HC Delhi17 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

CIT vs. Manju Bansal

The appeals stand dismissed

ITA/205/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

CIT vs. Nirmal Bansal

The appeals stand dismissed

ITA/198/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…by a Constitution Bench of this Court in State of Orissa v. Sudhansu Sekhar CRL.A. 124/2013 & ORS. Page 355 of 400 Misra; (1970) ILLJ 662 SC and again in Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors.; [1991] Supp. 1 SCC 81, at page 96: ―Now, before discussing the case of Allen v. Flood and what was decided therein, there are two observations of a general character which I wish to make, and one is to repeat what I have very often said before, that every judgment must be read as applicable to the particular facts proved, or assumed to be proved, since the generali…

Ramala Sahkari Chini Mills Ltd Through Its General Manager vs. Commr.of Central Excise

C.A. No.-003976-003976 - 2007Supreme Court29 Nov 2010
Section 11ASection 35

…cludes”, legislature did not intend to impart a restricted meaning to the definition of “inputs” and therefore, the interpretation of the said term in Maruti 5 (1971) 3 SCC 550 6 (1997) 9 SCC 71 7 (2004) 5 SCC 632 8 (1976) 4 SCC 601 9 (2003) 1 SCC 81 10 (2008) 10 SCC 227 13 Suzuki Limited (supra), may require reconsideration by a larger bench. 17. Accordingly, we direct that the papers of these cases be placed before the Hon’ble Chief Justice of India for constituting a larger bench. .…………………………………… (D.K. JAIN, J.) .…………………………………

M/S. Amco Batteries Ltd., Bangalore vs. Commnr. of Central Excise, Bangalore

In the result, Section 33-B of the Amended Act is held to be

C.A. No.-005941-005942 - 1999Supreme Court26 Feb 2003
For Respondent: Collector of Central Excise, Bangalore
Section 3

…st bar fetters. Charles Sobraj v. Supdt. Central Jail [(1978) 4 SCC 104]. (5) The right to legal aid. M.H. Hoskot v. State of Maharashtra [(1978) 3 SCC 544]. (6) The right to speedy trial. Hussainara Khatoon v. Home Secretary, State of Bihar [(1980) 1 SCC 81]. (7) The right against handcuffing. Prem Shankar Shukla v. Delhi Administration [(1980) 3 SCC 526]. (8) The right against delayed execution. T.V. http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 43 of 55 Vatheeswaran v. State of T.N. [(1983) 2 SCC 68]. (9) The right against custodial violence. Sheela Barse v. State of Maharashtra…

Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors. (1 SCC 81) — Cited in 16 Judgments | BharatTax