DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), KOL vs. M/S ABN AMRO BANK NV

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ITA/19/2012HC CalcuttaWBCHCO000081201222 November 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryRemanded

What did the High Court hold?

The Court has directed that the matters be listed for further directions. Notice is to be served on the Additional Solicitor General for the Union of India concerning the writ petition.

What were the facts?

These are multiple appeals and a writ petition listed before the High Court. The writ petition seeks to declare certain provisions of the Income Tax Act as ultra vires.

What were the issues?

The primary issue is a challenge to the constitutional validity of certain provisions of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Not specified in the provided text

AI-generated summary — verify with the full judgment below

O- 76 to 84, 96, 126 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/154/2005 THE ROYAL BANK OF SCOTLAND N.V. Versus COMMISSIONER OF INCOME TAX ITA/19/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V. Versus DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA ITAT/20/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V. Versus DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 1(1) KOLKATA ITA/21/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V. Versus DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION 2(1) KOLKATA ITA/22/2017 THE ROYAL BANK OF SCOTLAND N.V.@ ABN AMRO BANK N.V. Versus DIRECTOR 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 Versus DIRECTOR 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

2 ITA/155/2005 ABN AMRO BANK Versus COMMISSIONER OF INCOME TAX ITA/543/2008 COMMISSIONER OF INCOME TAX CENTRAL – II, KOLKATA Versus ASHOK KUMAR PODDAR ITA/4/2011 THE ROYAL BANK OF SCOTLAND N.V Versus DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Dated : NOVEMBER 22, 2022. Appearance: Mr. A.K. Dey, Adv Mr. Asit Dey, Adv.. The Court :- At the request of the learned Counsel appearing for the appellant list these 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 to declare the certain provisions of the Income Tax Act as ultra vires, let the learned Advocate for the writ petitioner serve notice in the office of the learned Additional Solicitor General, so that a Counsel can be nominated for the Union of India. (T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) Pkd/GH.

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