Rajatgiri Oil Industries v. Chief Commissioner Of Income Tax-1, Kolkata, Aaykar Bhawan

OD-4

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/175/2024 IA NO: GA/1/2024 RAJATGIRI OIL INDUSTRIES VS CHIEF COMMISSIONER OF INCOME TAX-1, KOLKATA, AAYKAR BHAWAN BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) Date : 21st February, 2025 Appearance :

Mr. Indranil Banerjee, Adv.

Mr. Subrata Majumder, Adv.

...for appellant Om Narayan Rai, Sr. Adv.

Mr. Soumen Bhattacharjee, Adv.

...for respondent The Court : This is an appeal filed by the appellant/assessee under Section 260A of the Income Tax Act, 1961 (the Act), dated February 7, 2024 challenging the order passed by the Income Tax Appellate Tribunal Bench "A", Kolkata (Tribunal) in I.T.A. No. 475/Kol./2023, for the assessment year 201112. Learned Advocate appearing for the appellant submits that he has received instruction from the appellant to withdraw this appeal as the appellant has opted for DTSV 2024, which is accepted by the Principal

Commissioner of Income Tax 9, Kolkata and Form 2 issued for all the assessment years.

The prayer of the appellant stands allowed.

Accordingly, the appeal along with the application stands disposed of as withdrawn.

However, substantial questions of law as suggested are left open. The written instruction dated 17.2.2025 handed over to this Court be kept with the record.

(T.S. SIVAGNANAM, C.J.) (CHAITALI CHATTERJEE (DAS), J.) SN/S.Das AR(CR)