THE ROYAL BANK OF SCOTLAND N. V. vs. COMMISSIONER OF INCOME TAX W.B. III KOL

OD – 19 IN THE HIGH COURT AT CALCUTTA SPECIAL 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. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : February 22, 2022. [Via Video Conference] Appearance : Mr. Akhilesh Gupta, Adv. Mr. Asit De, Adv. … for the appellant Mr. S.N. Dutta, Adv. Mr. P.K. Bhowmik, Adv. Mr. Asok Bhowmik, Adv. … for the respondent The Court : Learned counsel for the appellant submitted that the appellant/assessee has availed the benefit of the direct tax Vivad Se Vishwas Scheme and Form No. 5 has been issued on 06.08.2020. Therefore, the appeal stands dismissed and the substantial questions of law are left open. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) RS/GH