Authority: High Court of Orissa at Cuttack

Order Date: 25 August 2026

Case Overview

  • Parties: Deputy Commissioner of Income Tax, Special Range, Government of India, Bhubaneswar (Appellant) vs. M/s Town Bidi Company, Shaik Bazar, Cuttack and others (Respondent).
  • Background: The appeal stems from a judgment and order dated 18 February 1994 issued by the Additional Chief Judicial Magistrate (Special Court), Cuttack in 2(C) C.C. No.107 of 1992.
  • Proceedings: The Income Tax Department, represented by Standing Counsel Mr. A. Kedia, submitted a report from the Income Tax Officer, Cuttack stating that the respondent company no longer exists and that all three of its directors have deceased.
  • Court Observation: The bench, Hon'ble Mr. Justice Sibo Sankar Mishra, accepted the report and noted the non‑existence of the company and the death of its directors, concluding that there is nothing further to adjudicate.

Final Outcome

  • The court disposed of the appeal, stating that no issues remain to be decided, and issued no further orders.

Topics: Tax Litigation, Company Dissolution