Hindustan Lever Ltd. v. The Deputy Commissioner Of Income-Tax,

5.os.itxa.344.07.doc S.S.Kilaje

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 344 OF 2007 Hindustan Unilever Ltd.

..Appellant

Versus

Deputy Commissioner of Income-tax, Special Range-2 ..Respondent ...................

 Mr. Rajesh Poojary i/by Mulla & Mulla Craigie Blunt and Caroe for the Appellant.

 Mr. Sham Walve for the Respondent.

...................

CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ.

DATE : FEBRUARY 03, 2021.

P.C.:

Heard Mr. Rajesh Poojary, learned counsel for the appellant and Mr. Sham Walve, learned standing counsel, revenue for the respondent.

2. This appeal under section 260A of the Income Tax Act, 1961 has been preferred by the assessee as the appellant against the order dated 12.09.2006 passed by the Income Tax Appellate Tribunal, Mumbai Bench, "E" Bench, in ITA No. 4997/Bom/1990 for the assessment year 1985-86.

3.

The appeal was admitted by this Court on 03.03.2009 on the substantial questions of law framed in the said order.

5.os.itxa.344.07.doc

4. Today the appeal is before us on a praecipe filed by learned counsel for the appellant.

5. It is submitted that Parliament has enacted the Direct Tax Vivad se Vishwas Act, 2020 (briefly '

the Act' hereinafter) providing for a scheme for resolution of tax disputes. Appellant has filed a declaration under section 3 of the said Act before the Designated Authority which had thereafter issued a certificate under section 5(1) of the said Act determining the amount payable by the appellant at Nil. However, for passing of the final order under section 5(2) of the said Act, appellant is required to withdraw the appeal in terms of section 4(3) thereof. Hence, the prayer for withdrawal of the appeal.

6. Learned counsel for the respondent has no objection to the prayer made for withdrawal of the appeal.

7. Considering the above, we allow the appellant to withdraw the appeal. Accordingly, the appeal is disposed of as withdrawn.

8. Refund as per Rules.

[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ] Digitally signed by Ravindra M.

Amberkar Date:

2021.02.05 14:43:15 +0530 Ravindra M.

Amberkar