Commissioner Of Income Tax, West Bengal v. Orient Paper Mills Ltd., Supreme Court Of India, Judgment, Law, casemine.com

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Case Number

1247 Of 1975

Advocates

Subhashini A.
Shankar V.Gauri
Sasidharan M.K.
Salve Harish N.
Kumar Parveen
Gambhir Vivek
Ahuja B.B.

Judges

Hon'Ble Justice Ranganath Misra And Hon'Ble Justice R. S. Pathak (Cji)

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Smart Summary

Factual and Procedural Background

This opinion disposes of an appeal. Beyond noting that the appeal is governed by prior decisions of the same Court, the opinion does not provide factual background or the procedural history leading up to the appeal.

Legal Issues Presented

The opinion addresses a procedural matter and does not frame distinct legal issues.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

Precedent	Rule or Principle Cited For	Application by the Court
Textile Machinery Corporation Ltd. v. CIT	The controlling view previously taken by the Court (specific legal principle not stated in the provided opinion).	The Court treated this precedent as determinative of the appeal and, applying that view, dismissed the appeal.
CIT v. Indian Aluminium Co. Ltd.	The controlling view previously taken by the Court (specific legal principle not stated in the provided opinion).	The Court relied on this precedent (along with the other cited decision) to conclude that the appeal must fail and be dismissed.

Court's Reasoning and Analysis

The Court held that the appeal was conclusively governed by the view already taken by the Court in Textile Machinery Corporation Ltd. v. CIT and CIT v. Indian Aluminium Co. Ltd.. On that basis alone, and without further analysis recorded in the opinion, the Court concluded that the appeal could not succeed and therefore dismissed it.

Holding and Implications

DISMISSED: The appeal failed and was dismissed.

There was no order as to costs. The direct implication is that the appellant obtained no relief in the appeal. The opinion does not indicate any broader implications beyond applying existing precedent, and it does not purport to set any new legal principle.

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