The Royal Bank Of Scotland N. V. v. Commissioner Of Income Tax W.B. Iii Kol

OD - 19

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/45/2006 THE ROYAL BANK OF SCOTLAND N.V.

VS.

COMMISSIONER OF INCOME TAX, WEST BENGAL - II, KOLKATA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM A N D THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 22, 2022.

[Via Video Conference] Appearance :

Mr. Akhilesh Gupta, Adv.

Mr. Asit De, Adv.

... for the appellant Mr. S.N. Dutta, Adv.

Mr. P.K. Bhowmik, Adv.

Mr. Asok Bhowmik, Adv.

... for the respondent The Court : Learned counsel for the appellant submitted that the appellant/assessee has availed the benefit of the direct tax Vivad Se Vishwas Scheme and Form No. 5 has been issued on 06.08.2020. Therefore, the appeal stands dismissed and the substantial questions of law are left open.

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