Commissioner Of Income Tax(International Taxation & Transfer v. Royal Bank Of Scotland N.V. @ Abn Amro Bank, N.V.

OD 8 ORDER SHEET ITA/107/2018

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRANSFER VS ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK, N.V.

BEFORE:

The Hon'ble JUSTICE RAJARSHI BHARADWAJ AND The Hon'ble JUSTICE CHAITALI CHATTERJEE (DAS) Date: 18th May, 2026.

Appearance:

Mr. Prithu Dudhoria, Adv.

Mr. Amit Sharma, Adv.

Mr. Abhishek Kr. Agrahari, Adv.

. . .for the appellant.

Mr. Akhilesh Gupta, Adv.

Mr. Asit Kr. De, Adv.

. . .for the respondent.

The Court: Learned counsel appearing for the appellant on instruction submits that for the assessment year 2005-06 and 2006-07 the respondent/assessee has approached Vivad Se Vishwas scheme for both the assessment years and have already paid the disputed tax. As the disputed tax has already been paid by the respondent/assessee, the appeal in ITA No.107 of 2018 is dismissed as withdrawn.

Let copies of the Form 5 for the assessment years 2005-06 and 2006-07 be kept with the records.

Let the instruction filed by the appellant/department and the Form 5 filed by the respondent/assessee be kept with the records. (RAJARSHI BHARADWAJ, J.) (CHAITALI CHATTERJEE (DAS), J.) Sp/