Shree Parasnath Re-Rolling Mills Ltd. v. Commissioner Of Income Tax, (Central) -I, Kolkata & ANR.

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITA/92/2018 M/S. SHREE PARASNATH RE-ROLLING MILLS LTD.

VS.

COMMISSIONER OF INCOME TAX [CENTRAL]- I , KOLKATA & ANR. BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 21ST FEBRUARY, 2023 Appearance :

Ms. Swapnam Das, Adv...for appellant.

Mr. Soumen Bhattacharyya, Adv...for respondent. The Court : - The learned advocate for the appellant submitted that the assessee has availed the benefit of the Vivad Se Viswas Scheme [VSV Scheme] and form 5 dated 1.6.2022 has been issued.

Hence, the appeal stands disposed of on the said ground. The questions of law suggested are left open.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.S.Nath.