What did the High Court hold?

The High Court noted that the appeal had become infructuous due to the settlement under the Vivad Se Vishwas Rules. Consequently, the appeal was dismissed.

The appellant, Principal Commissioner of Income Tax, filed an appeal before the High Court. The respondent/assessee stated that the matter has been settled under the Vivad Se Vishwas Rules, 2020.

What were the issues?

Whether an appeal is infructuous if the underlying dispute has been settled under the Vivad Se Vishwas Rules.

Comm of Income Tax, (Exemptions)… vs Udaipur Charity Trust | Calcutta High Court 2022

O – 75 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE

ITA/90/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-III, KOLKATA VS DAMODAR VALLEY CORPORATION

BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI

And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date : 30th April, 2024

Appearance : Mr. Tilak Mitra, Adv. ...for the appellant.

Smt. Taniya Roy, Adv. ..for the respondent.

Heard Smt. Taniya Roy, advocate holding the brief of Sri Tanmay Chakraborty, learned counsel for the respondent/assessee. Sri Tilak Mitra, learned senior standing counsel for the appellant is present. 2. Learned counsel for the appellant states, on instructions, that the matter has been settled under the (Direct Tax) Vivad Se Vishwas Rules, 2020 and, as such, the appeal has become infructuous. 3. Learned counsel for the respondent/assessee does not dispute the aforesaid position. 4. In view of the aforesaid, the appeal is dismissed as infructuous.

The photostat copy of Form V, as produced by learned counsel for the appellant, is kept on record.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

Sd/

COMM OF INCOME TAX , (EXEMPTIONS) KOLKATA vs. UDAIPUR CHARITY TRUST

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What were the issues?

Which sections of the Income-tax Act were involved?

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