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

OD - 20

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/46/2006 IA NO: GA/1/2014 (OLD NO.GA/3590/2014) M/S. ABN AMRO BANK N.V.

VS.

COMMISSIONER OF INCOME TAX, WEST BENGAL - III, 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 GA/1/2014 (OLD NO.GA/3590/2014) The Court : This petition is allowed as prayed for. The Registrar, O.S. along with Registrar, I.T. is directed to effect the necessary change in the cause title.

ITA/46/2006 Learned Counsel for the appellant submitted that assessee has availed the benefit of direct tax Vivad Se Vishwas Scheme and Form

No. 5 has been issued on 27th July, 2020. Hence, the appeal stands dismissed and the substantial question of law is left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH