Director Of Income Tax,(International Taxation v. Abn Amro Bank

OD-11 ITA/49/2011 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE DIRECTOR OF INCOME TAX,(INTERNATIONAL TAXATION) -Versus- ABN AMRO BANK BEFORE :THE HON’BLE JUSTICE SURYA PRAKASH KESARWANIAndTHE HON’BLE JUSTICE RAJARSHI BHARADWAJDate : 30[th] November, 2023 Appearance :Ms. Smita Das De, Adv....for the appellant.Mr Akhilesh Kumar Gupta, Adv.Mr. Asit Kumar De, Adv....for the respondent. The Court : Heard Ms. Smita Das De, learned standingcounsel for the appellant/income tax department and Mr.Akhilesh Kumar Gupta, learned counsel for therespondent/asessee. Both the learned counsel for the parties have jointly produced before us a copy of Form-5 relating to ITA No.49 of2011 and state that in view of the benefit availed by theassessee under the “Vivad-se-Viswas Scheme” as evidenced byForm-5, this appeal may be disposed of and the substantialquestions of law as framed in the appeal may be left open. Copy of Form-5 as produced jointly by learned counselfor the parties is kept on record. In view of the aforesaid, the appeal (ITA/49/2011) isdisposed of and the substantial questions of law as framed inthe memorandum of appeal are left open. (SURYA PRAKASH KESARWANI, J.) (RAJARSHI BHARADWAJ, J.) As.