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Agarpara Jute Mills Limited v. Principal Commissioner Of Income Tax-(Central)-1, Kolkata

High Court 08 Jul 2025 In favour of: Revenue
Forum / Bench
High Court · calcutta_original_side
Parties
Agarpara Jute Mills Limited v. Principal Commissioner Of Income Tax-(Central)-1, Kolkata
Date of order
08 Jul 2025
Assessment year(s)
2018-19
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Agarpara Jute Mills Limited v. Principal Commissioner Of Income Tax-(Central)-1, Kolkata, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Decision: In the light of the said submission and taking note of the letter dated 22[nd] July, 2025 given by the appellant/assessee to their learned advocate, this appeal is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

OD – 5 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/53/2024 AGARPARA JUTE MILLS LIMITED VS PRINCIPAL COMMISSIONER OF INCOME TAX-(CENTRAL)-1, KOLKATA BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE BIVAS PATTANAYAK Dated : 8[th] July, 2025 Appearance :Mr. Pratyush Jhunjhunwala, Adv. Ms. Sutapa Sinha, Adv. ..for the appellant. Mr. Prithu Dudhoria, Adv. …for respondent The Court : This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated July 24, 2023 passed by the Income Tax Appellate Tribunal, “A” - Bench, Kolkata (the Tribunal) in ITA No.46/Kol/2023 for the assessment year 2018-19. The learned Advocate appearing for the appellant/assessee has circulated a letter seeking leave to withdraw this appeal on the ground that the appellant/assessee has availed the benefit of the Direct Tax Vivad Se Vishwas Scheme. To the said effect, the appellant/assessee has addressed a letter to the learned Advocate for the appellant/assessee dated 22[nd] July, 2025. In the light of the said submission and taking note of the letter dated 22[nd] July, 2025 given by the appellant/assessee to their learned advocate, this appeal is dismissed as withdrawn. Consequently, the substantial questions of law suggested by the appellant/assessee are left open. Let the letter dated 22[nd] July, 2025 produced before this Court be kept on record. (T.S. SIVAGNANAM, CJ.) (BIVAS PATTANAYAK, J.) sm/pkd.
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