Principal Commissioner Of Income Tax-13 v. Vinod Kumar Agarwal
High Court
07 Dec 2021 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax-13 v. Vinod Kumar Agarwal
Date of order
07 Dec 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax-13 v. Vinod Kumar Agarwal, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed as withdrawn and the substantial questions of law are left open.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
OD-6 & 7
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income tax) ORIGINAL SIDE
IA No.GA 1 of 2021 In ITAT 99 of 2021
PRINCIPAL COMMISSIONER OF INCOME TAX-13 Vs VINOD KUMAR AGARWAL
AND
IA No.GA 2 of 2021 In ITAT 99 of 2021
PRINCIPAL COMMISSIONER OF INCOME TAX-13 Vs VINOD KUMAR AGARWAL
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM
AND
The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 7[th] December, 2021.
Appearance: Mr. P.K. Bhowmik, Adv. Mr. Sudarshan Lamba, Adv. …for the appellant.
The Court : This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order passed by the Income Tax Appellate Tribunal. The learned standing counsel appearing for the appellant has got written instructions given by the Assistant Commissioner of Income Tax, Headquarters-13, Kolkata dated 30.09.2021 informing the learned counsel that the respondent/assessee has opted for Vivad Se Vishwas scheme and he has been requested to take necessary steps to withdraw this appeal. The said communication is placed on record.
Accordingly, the appeal is dismissed as withdrawn and the substantial questions of law are left open.
The applications being IA No.GA 1 of 2021 and IA No.GA 2 of 2021 also stand dismissed.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
s.pal/pkd
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