M/S. Abn Amro Bank N.v v. Commissioner Of Income Tax, West Bengal – Iii, Kolkata
High Court
22 Feb 2022 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
M/S. Abn Amro Bank N.v v. Commissioner Of Income Tax, West Bengal – Iii, Kolkata
Date of order
22 Feb 2022
Assessment year(s)
—
Outcome
Allowed
Case summary
In M/S. Abn Amro Bank N.v v. Commissioner Of Income Tax, West Bengal – Iii, Kolkata, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Decision: Asok Bhowmik, Adv.… for the respondent GA/1/2014 (OLD NO.GA/3590/2014) The Court :This petition is allowed as prayed for.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
OD – 20
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
ITA/46/2006
IA NO: GA/1/2014 (OLD NO.GA/3590/2014)
M/S. ABN AMRO BANK N.V.
VS.
COMMISSIONER OF INCOME TAX, WEST BENGAL – III, KOLKATA
BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMA N DTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : February 22, 2022.[Via Video Conference]
Appearance :Mr. Akhilesh Gupta, Adv.Mr. Asit De, Adv.… for the appellantMr. S.N. Dutta, Adv.Mr. P.K. Bhowmik, Adv.Mr. Asok Bhowmik, Adv.… for the respondent
GA/1/2014 (OLD NO.GA/3590/2014)
The Court :This petition is allowed as prayed for.
The Registrar, O.S. along with Registrar, I.T. is directed to effectthe necessary change in the cause title.
ITA/46/2006
Learned Counsel for the appellant submitted that assessee hasavailed the benefit of direct tax Vivad Se Vishwas Scheme and Form
No. 5 has been issued on 27[th] July, 2020. Hence, the appeal standsdismissed and the substantial question of law is left open.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
RS/GH
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