Assistant Commissioner Of Income Tax Circle 7 1 v. Inter State Oil Carrier Ltd And ORS

OD-13

IN THE HIGH COURT AT CALCUTTA

CIVIL APPELLATE JURISDICTION ORIGINAL SIDE APOT/248/2023 IA NO: GA/1/2023 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7(1) VS.

INTER STATE OIL CARRIER LTD. & ORS.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 24th May, 2024 Appearance :

Mr. Soumen Bhattacharjee, Adv.

Mr. Ankan Das, Adv.

Ms. Doyel Dey, Adv.

...for Appellant Mr. Pradeep Jewrajka, Adv.

Ms. Pooja Jewrajka, Adv.

...for respondents The Court : This appeal filed by the revenue is against the order dated 11th July, 2023, passed in WPO 1244 of 2023 filed by the respondent/assessee. The writ petition was allowed directing the department to refund the admitted refundable amount relating to assessment years 2018-19 and 2019-20. Learned Counsel appearing on either side submitted that the order and direction issued by the learned Writ Court has been complied with and the admissible refund has been granted to the respondent/assessee on 31st August, 2023. In support thereof, a computer generated receipt has been produced.

Recording the same, the appeal stands disposed of. The stay application IA No: GA/1/2023 is also disposed of. (T.S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) SN.

AR(CR)