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Calcutta High Court · body

2018 DAILYLAW 1042 (CAL)

COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION & TRANSFER v. ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK, N.V.

ITA/107/2018 · 2026-05-18

Chaitali Chatterjee Das, Rajarshi Bharadwaj

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Judgment text

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OD 8 ORDER SHEET ITA/107/2018 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRANSFER VS ROYAL BANK OF SCOTLAND N.V. @ ABN AMRO BANK, N.V. BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE CHAITALI CHATTERJEE (DAS) Date: 18th May, 2026. Appearance: Mr. Prithu Dudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Abhishek Kr. Agrahari, Adv. . . .for the appellant. Mr. Akhilesh Gupta, Adv. Mr. Asit Kr. De, Adv. . . .for the respondent. The Court: Learned counsel appearing for the appellant on instruction submits that for the assessment year 2005-06 and 2006-07 the respondent/assessee has approached Vivad Se Vishwas scheme for both the assessment years and have already paid the disputed tax. As the disputed tax has already been paid by the respondent/assessee, the appeal in ITA No.107 of 2018 is dismissed as withdrawn. 2 Let copies of the Form 5 for the assessment years 2005-06 and 2006-07 be kept with the records. Let the instruction filed by the appellant/department and the Form 5 filed by the respondent/assessee be kept with the records. (RAJARSHI BHARADWAJ, J.) (CHAITALI CHATTERJEE (DAS), J.) Sp/