Principal Commissioner Of Income Tax, Kolkata –2, Kolkata v. M/S. Madhu Jayanti International Limited

OD–2 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE ITA/160/2018 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA –2, KOLKATAVS.M/S. MADHU JAYANTI INTERNATIONAL LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 21 FEBRUARY, 2023 Appearance : Mr. Soumen Bhattacharyya, Adv…for appellant. Ms. Swapnam Das, Adv…for respondent. The Court : - The learned advocate for the respondent/assessee submitted thatthe assessee has availed the benefit of the Vivad Se Viswas Scheme [VSV Scheme] andthe entire tax has been paid on 30.9.2021. In the light of the above development, the appeal stands disposed of on theground that the assessee has availed the benefit of the VSV Scheme. The questions of law suggested are left open. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)