The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITA/154/2005 THE ROYAL BANK OF SCOTLAND N.V.VersusCOMMISSIONER OF INCOME TAX ITA/19/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V.VersusDIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA ITAT/20/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V.VersusDIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 1(1) KOLKATA ITA/21/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V.VersusDIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA ITA/22/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V.VersusDIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA ITA/257/2007 IA NO. GA/1/2014 (OLD NO. GA/3593/2014) THE ROYAL BANK OF SCOTLAND N.V VersusDIRECTOR OF INCOME TAX, (INTERNATIONAL TAXATION) KOLKATA ITAT/439/2007 IA NO. GA/1/2014 (OLD NO. GA/3329/2014) ABN AMRO BANK, N.V.Versus DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, KOLKATA ITA/699/2007 IA NO. GA/1/2014 (OLD NO. GA/3327/2014)ABN AMRO BANK N.V.Versus DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, KOLKATA ITA/155/2005ABN AMRO BANKVersusCOMMISSIONER OF INCOME TAX ITA/543/2008 COMMISSIONER OF INCOME TAX CENTRAL – II, KOLKATAVersusASHOK KUMAR PODDAR ITA/4/2011THE ROYAL BANK OF SCOTLAND N.VVersusDIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION KOLKATA BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADated : NOVEMBER 22, 2022. Appearance:Mr. A.K. Dey, AdvMr. Asit Dey, Adv.. The Court :- At the request of the learned Counsel appearing for the appellant listthese matters on 14.12.2022 for direction along with WP 1585 of 2006. Since the prayer sought for in the writ petition is for a writ of declaration todeclare the certain provisions of the Income Tax Act as ultra vires, let the learnedAdvocate for the writ petitioner serve notice in the office of the learned AdditionalSolicitor General, so that a Counsel can be nominated for the Union of India. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)