Director Of Income Tax (International Taxation), Kol v. M/S Abn Amro Bank Nv

OD-13 ITA/21/2012

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE DIRECTOR OF INCOME TAX, (INTERNATIONAL TAXATION), KOLKATA -VersusABN AMRO BANK NV.

BEFORE :

THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON'BLE JUSTICE RAJARSHI BHARADWAJ Date : 30th November, 2023 Appearance :

Ms. Smita Das De, Adv.

...for the appellant.

Mr Akhilesh Kumar Gupta, Adv.

Mr. Asit Kumar De, Adv.

...for the respondent.

The Court : Heard Ms. Smita Das De, learned standing counsel for the appellant/income tax department and Mr. Akhilesh Kumar Gupta, learned counsel for the respondent/asessee.

Both the learned counsel for the parties have jointly produced before us a copy of Form-5 relating to ITA No.21 of 2012 and state that in view of the benefit availed by the assessee under the "Vivad-se-Viswas Scheme" as evidenced by

Form-5, this appeal may be disposed of and the substantial questions of law as framed in the appeal may be left open. Copy of Form-5 as produced jointly by learned counsel for the parties is kept on record.

In view of the aforesaid, the appeal (ITA/21/2012) is disposed of and the substantial questions of law as framed in the memorandum of appeal are left open.

(SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.