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

OD-13 ITA/21/2012 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax)ORIGINAL SIDE DIRECTOR OF INCOME TAX,(INTERNATIONAL TAXATION),KOLKATA -Versus- ABN AMRO BANK NV. 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 jointlyproduced before us a copy of Form-5 relating to ITA No.21 of2012 and state that in view of the benefit availed by theassessee under the “Vivad-se-Viswas Scheme” as evidenced by Form-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/21/2012) 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.