The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax, West Bengal – Ii, Kolkata
High Court
22 Feb 2022 In favour of: Revenue
Forum / Bench
High Court · calcutta_original_side
Parties
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax, West Bengal – Ii, Kolkata
Date of order
22 Feb 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax, West Bengal – Ii, Kolkata, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Therefore, the appeal stands dismissed and the substantialquestions of law are left open.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
ITA/45/2006
THE ROYAL BANK OF SCOTLAND N.V.VS.COMMISSIONER OF INCOME TAX, WEST BENGAL – II, 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
The Court : Learned counsel for the appellant submitted thatthe appellant/assessee has availed the benefit of the direct tax VivadSe Vishwas Scheme and Form No. 5 has been issued on 06.08.2020.
Therefore, the appeal stands dismissed and the substantialquestions of law are left open.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue