Town Bidi Tax Appeal Dismissed, Company Defunct

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).
• The appeal stemmed from a judgment dated 18 February 1994 passed by the Additional Chief Judicial Magistrate (Special Court), Cuttack in Criminal Case No. 108 of 1992.
• The Income Tax Department, through Standing Counsel Mr. A. Kedia, submitted a report stating that the respondent company no longer exists; out of five directors, four are deceased and the remaining director is terminally ill.

Final Outcome

• The Court found no substantive matter remaining for adjudication and disposed of the appeal without further order.

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