Principal Commissioner Of Income Tax-12, Kolkata v. Reshmi P. Loyalka

Serial No. OD - 5 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/45/2020 IA NO: GA/1/2020 GA/2/2020 (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA ....Appellant(s) Through: Mr. P. K. Bhowmick(VC), Mr.

Asok Bhowmik, Advocates V/s SMT. RESHMI P. LOYALKA ....Respondent(s) Through: Mr. Avra Mazumdar, Ms. Riya Bhattacharjee, Mr.

Sumit Jha, Advocates Coram: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING) HON'BLE JUSTICE RAJARSHI BHARADWAJ

O R D E R

1.

Learned counsel for the assessee submitted that the dispute in the present appeal has been settled by the respondent-assessee under the Vivad se Vishwas Act, 2020 and the amount of tax has already been deposited. 2.

In view of the aforesaid stand taken by learned counsel for the assessee, the present appeal is dismissed as infructuous, leaving the substantial questions of law open.

KOLKATA RAJARSHI BHARADWAJ (RAJESH BINDAL) 27.09.2021 (JUDGE) CHIEF JUSTICE (ACTING) sm/s.kumar