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PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ODISHA v. BIJOY KISHORE MOHANTY

Supreme Court of India | Diary 10070/2024

Status

ROP - of Main Case

Decided On

11-11-2025

Bench

HON'BLE MR. JUSTICE SANJAY KUMAR and HON'BLE MR. JUSTICE K. VINOD CHANDRAN

Petitioner

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ODISHA

Respondent

BIJOY KISHORE MOHANTY

Primary Holding

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Full Judgment Text

SLP(C) No. 14546/2023 etc. ITEM NO.31 COURT NO.13 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 14546/2023 [Arising out of impugned final judgment and order dated 25-02-2022 in ITA No. 20/2017 passed by the High Court of Orissa at Cuttack] THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS ORISSA MINING CORPORATION Respondent(s) WITH Diary No. 24147/2023 (XI-A) (IA No. 135242/2023 - CONDONATION OF DELAY IN FILING) Diary No. 45346/2023 (XI-A) (IA No. 237673/2023 - CONDONATION OF DELAY IN FILING) SLP(C) No. 3350/2024 (XI-A) (IA No.266842/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No. 10070/2024 (XI-A) (IA No. 73600/2024 - CONDONATION OF DELAY IN FILING) Date : 11-11-2025 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJAY KUMAR HON'BLE MR. JUSTICE ALOK ARADHE For Petitioner(s) : Mr. N. Venkataraman, A.S.G. (N/P) Mrs. Nisha Bagchi, Sr. Adv. (N/P) Mr. Raj Bahadur Yadav, AOR Mr. V. Chandrashekhara Bharathi, Adv. Mr. A.K. Kaul, Adv. For Respondent(s) : Mr. Shubhranshu Padhi, AOR Mr. Subhas Chandra Das, Adv. Mr. Jay Nirupam, Adv. Mr. D. Girish Kumar, Adv. Mr. Pranav Giri, Adv. Mr. Ekansh Sisodia, Adv. Mr. Ritik Sharma, Adv. 1

SLP(C) No. 14546/2023 etc. Mr. Raj Kumar Mehta, AOR Ms. Himanshi Andley, Adv. UPON hearing the counsel, the Court made the following O R D E R Adjournment is sought, by way of a letter circulated by the learned counsel for the petitioner, on the ground that the learned Additional Solicitor General is not available. Accepting the request, the matter is adjourned. Re-list on 24.02.2026. (DEEPAK GUGLANI) (PREETI SAXENA) AR-cum-PS COURT MASTER (NSH) 2

ITEM NO.15 COURT NO.12 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10070/2024 (Arising out of impugned final judgment and order dated 08-03-2022 in ITA No. 29/2021 passed by the High Court of Orissa at Cuttack) PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, ODISHA & ORS. Petitioner(s) VERSUS BIJOY KISHORE MOHANTY Respondent(s) (IA No.73600/2024-CONDONATION OF DELAY IN FILING and IA No.73601/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 05-04-2024 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For Petitioner(s) Ms. Nisha Bagchi, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Liyi Marli Noshi, Adv. Mr. Sandeep Mishra, Adv. Mr. Surbhit Nandan, Adv. Mr. Udai Khanna, Adv. Mr. Madhav Singhal, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application seeking condonation of delay as well as in the special leave petition. Tag with SLP (C) Dy. No.24147/2023 and SLP (C) No.14546/2023. (RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.8 COURT NO.12 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 49823/2023 (Arising out of impugned final judgment and order dated 25-02-2022 in ITA No. 73/2017 passed by the High Court of Orissa at Cuttack) PRINCIPAL COMMISSIONER OF INCOME TAX BHUBANESWAR Petitioner(s) VERSUS ORISSA MINING CORPORATION LTD. Respondent(s) (IA No.266843/2023-CONDONATION OF DELAY IN FILING and IA No.266842/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 08-01-2024 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE SANJAY KAROL For Petitioner(s) Mr. Raj Bahadur Yadav, AOR Mr. N Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. V Chandrashekara Bharathi, Adv. Ms. Sweksha, Adv. Mr. Rupesh Kumar, Adv. Mr. Debojyoti Mukhopadhyay, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice on the application seeking condonation of delay as well as on the special leave petition to the respondent. Tag with SLP (C) Dy. No.10607/2023. (RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.25 COURT NO.13 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 45346/2023 (Arising out of impugned final judgment and order dated 25-02-2022 in ITA No. 74/2017 passed by the High Court Of Orissa At Cuttack) THE PRINCIPAL COMMISSIONER OF INCOME TAX BHUBANESWAR Petitioner(s) VERSUS ORISSA MINING CORPORATION LTD Respondent(s) ( IA No.237673/2023-CONDONATION OF DELAY IN FILING and IA No.237672/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 28-11-2023 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Manish, Adv. Mr. H R Rao, Adv. Mr. Udai Khanna, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application seeking condonation of delay as well as on the Special Leave Petition. Tag with SLP (C) D.No.10607/2023. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

ITEM NO.33 REGISTRAR COURT. 1 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SH. H. SHASHIDHARA SHETTY Petition(s) for Special Leave to Appeal (C) No(s). 14546/2023 THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS ORISSA MINING CORPORATION Respondent(s) WITH Diary No(s). 24147/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.135242/2023-CONDONATION OF DELAY IN FILING and IA No.135247/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 31-10-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Raj Bahadur Yadav, AOR Mrs. A Deepa, Adv. For Respondent(s) Mr. Shubhranshu Padhi, AOR Mr. Jay Nirupama, Adv. Mr. Niroop Sukriti, Adv. Mr. D.grish Kumar, Adv. Mr. Raj Kumar Mehta, AOR Ms. Himanshi Andley, Adv. UPON hearing the counsel the Court made the following O R D E R SLP (C ) NO.14546/2023 Sole respondent has filed counter affidavit. 1

Diary No(s). 24147/2023 Counsel for the sole respondent seeks and is granted one week’s time to file counter affidavit. Registry to process the matter for listing before the Hon’ble Court after one week. H. SHASHIDHARA SHETTY Registrar 2

ITEM NO.23 REGISTRAR COURT. 1 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SH. H. SHASHIDHARA SHETTY Petition(s) for Special Leave to Appeal (C) No(s). 14546/2023 THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS ORISSA MINING CORPORATION Respondent(s) WITH Diary No(s). 24147/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.135242/2023-CONDONATION OF DELAY IN FILING and IA No.135247/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 13-09-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Susheel Tomar, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Shubhranshu Padhi, AOR Mr. Raj Kumar Mehta, AOR Ms. Himanshi Andley, Adv. UPON hearing the counsel the Court made the following O R D E R Both matters Ld. counsel for the sole respondent prays for and is granted four weeks’ time for filing counter affidavit. List again on 31.10.2023. H. SHASHIDHARA SHETTY Registrar

ITEM NO.21 REGISTRAR COURT. 1 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SH. H. SHASHIDHARA SHETTY Petition(s) for Special Leave to Appeal (C) No(s). 14546/2023 THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS ORISSA MINING CORPORATION Respondent(s) Date : 03-08-2023 This petition was called on for hearing today. For Petitioner(s) Mr. Susheel Tomar, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Await service report in respect of the sole respondent. List again on 13.09.2023. H. SHASHIDHARA SHETTY Registrar

ITEM NO.28 COURT NO.15 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 24147/2023 (Arising out of impugned final judgment and order dated 08-03-2022 in ITA No. 30/2021 passed by the High Court Of Orissa At Cuttack) THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS BIJOY KISHORE MOHANTY Respondent(s) (FOR ADMISSION and I.R. and IA No.135242/2023-CONDONATION OF DELAY IN FILING and IA No.135247/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 31-07-2023 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Udai Khanna, Adv. Mr. Rupesh Kumar, Adv. Mr. Prashant Singh Ii, Adv. Mr. A K Kaul, Adv. Ms. Aakansha Kaul, Adv. Mr. Rakesh Karela, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application(s) seeking condonation of delay as well as on the Special Leave Petition(s) . Tag with SLP (C) No.14546/2023. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

ITEM NO.15 COURT NO.8 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10607/2023 (Arising out of impugned final judgment and order dated 25-02-2022 in ITA No. 20/2017 passed by the High Court Of Orissa At Cuttack) THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS ORISSA MINING CORPORATION Respondent(s) (FOR ADMISSION and I.R. and IA No.68136/2023-CONDONATION OF DELAY IN FILING and IA No.68137/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 05-07-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE KRISHNA MURARI HON'BLE MR. JUSTICE SANJAY KUMAR For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. V C Bharathi, Adv. Mr. Nisha Bagchi, Adv. Mr. Rupesh Kumar, Adv. Mr. A K Kaul, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice returnable within four weeks. (KRITIKA TIWARI) (BEENA JOLLY) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)

ITEM NO.26 COURT NO.12 SECTION XI-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10607/2023 (Arising out of impugned final judgment and order dated 25-02-2022 in ITA No. 20/2017 passed by the High Court Of Orissa At Cuttack) THE PRINCIPAL COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS ORISSA MINING CORPORATION Respondent(s) (FOR ADMISSION and I.R. and IA No.68136/2023-CONDONATION OF DELAY IN FILING and IA No.68137/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 21-04-2023 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE KRISHNA MURARI HON'BLE MR. JUSTICE SANJAY KAROL For Petitioner(s) Mr. N Venkatraman, A.S.G. Mr. Shashank Bajpai, Adv. Mr. Rupesh Kumar, Adv. Mr. V Chandrashekhara Bharthi, Adv. Ms. Nisha Bagchi, Adv. Mr. A K Kaul, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Request for adjournment is made on behalf of learned Additional Solicitor General. The case is adjourned and listed in July, 2023. (SONIA GULATI) (BEENA JOLLY) SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)

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