State of Orissa and Ors. v. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr.

60 STC 213Reported decision1985#9105 most cited

What is State of Orissa and Ors. v. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. authority for?

A statement made under Section 132(4) of the Income Tax Act must be read in its entirety if the Revenue intends to rely on it.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2021.

Also referred to as

State of Orissa vs Mangalji Mulji Khara · 60 STC 213 · section 132(4) · statement under section 132(4) · reliance on statement · read in entirety · income tax assessment · revenue reliance

Issues it is cited on

section 133(a)section 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakesection 90asection 153b(1)section 153(4)section 292bbsection 158bcstatement under section 132(4)

Judgments citing State of Orissa and Ors. v. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr.

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…to rely on the statement, the statement must be read in entirety. In this regard, reliance is placed on the following judgments:  Supreme Court in the case of State of Orissa and Ors. vs. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. in [1985] 60 STC 213  Madhya Pradesh High Court in the case of Shri Digambar Jain AndOrs. vs Sub…

Pyramid Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2057/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…bring them into harmony with the other clauses of the contract and not with reference to only of few terms or with just one of the rights flowing therefrom as held by the Supreme Court in the case of State of Orissa vs. Titagarh Paper Mills Co. Ltd. in [1985] 60 STC 213. Mr. Rastogi stated that the Hon’ble Supreme Court in the case of Titagarh Paper Mills (supra) observed that a chameleon may change it colour according to its surrounding, but a document is not a chameleon to change its meaning according to purpose of the statute with reference to which it falls to be interpreted. 10.10.1 Ld. Counsel of the asse…

Saga Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2056/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…bring them into harmony with the other clauses of the contract and not with reference to only of few terms or with just one of the rights flowing therefrom as held by the Supreme Court in the case of State of Orissa vs. Titagarh Paper Mills Co. Ltd. in [1985] 60 STC 213. Mr. Rastogi stated that the Hon’ble Supreme Court in the case of Titagarh Paper Mills (supra) observed that a chameleon may change it colour according to its surrounding, but a document is not a chameleon to change its meaning according to purpose of the statute with reference to which it falls to be interpreted. 10.10.1 Ld. Counsel of the asse…

Saamag Construction Ltd., New Delhi vs. ACIT, New Delhi

ITA 2054/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…bring them into harmony with the other clauses of the contract and not with reference to only of few terms or with just one of the rights flowing therefrom as held by the Supreme Court in the case of State of Orissa vs. Titagarh Paper Mills Co. Ltd. in [1985] 60 STC 213. Mr. Rastogi stated that the Hon’ble Supreme Court in the case of Titagarh Paper Mills (supra) observed that a chameleon may change it colour according to its surrounding, but a document is not a chameleon to change its meaning according to purpose of the statute with reference to which it falls to be interpreted. 10.10.1 Ld. Counsel of the asse…

Saamag Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2053/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam
Section 143(1)Section 143(3)Section 2(22)(e)

…bring them into harmony with the other clauses of the contract and not with reference to only of few terms or with just one of the rights flowing therefrom as held by the Supreme Court in the case of State of Orissa vs. Titagarh Paper Mills Co. Ltd. in [1985] 60 STC 213. Mr. Rastogi stated that the Hon’ble Supreme Court in the case of Titagarh Paper Mills (supra) observed that a chameleon may change it colour according to its surrounding, but a document is not a chameleon to change its meaning according to purpose of the statute with reference to which it falls to be interpreted. 10.10.1 Ld. Counsel of the asse…

State of Orissa and Ors. v. MangaljiMuljiKhara&ors. &Titaghur Paper Mills Co. Ltd. &Anr. (60 STC 213) — Cited in 12 Judgments | BharatTax