Orient Industrial Corporation v. Assistant Commissioner Of Income Tax, Circle 35 Kolkata And Anr

IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE ITA/37/2024 ORIENT INDUSTRIAL CORPORATION VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 35 KOLKATA AND ANR. BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 10[th] June, 2025. Appearance:- Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. … for the appellant. Mr. Prithu Dudhoria, Adv. … for the respondent. The Court : It is submitted by the learned Advocate appearing for the appellant/assessee that the appellant has availed the benefit of Vivad Se Vishwas Scheme and Form-2 has already been issued. The assessee has given a letter addressed to the learned Advocate appearing for the appellant requesting for withdrawal of this appeal. Let the letter be placed on record. The appeal stands dismissed as withdrawn and the Department is directed to proceed further for issuance of Form-3. The substantial questions of law, which were admitted for consideration, are left open. (T.S. SIVAGNANAM) CHIEF JUSTICE (CHAITALI CHATTERJEE (DAS), J.)