1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2262 of 2024 ---- M/s. Valueadded Futuristic Management Private Limited, (A Company deemed to be registered under the Companies Act, 2013), having its office at A-3/7, Gillanders House, 8, Netaji Subhas Road, P.O.-Kolkata GPO & P.S.-Hare Street, District Kolkata, PIN-700001, West Bengal, through its Authorized Signatory, namely, Biswanath Paul, aged about 42 years, Son of Ratikanta Paul, resident of Baradia, Gelapur, P.O & P.S. Jagatsinghapur, District Jagatsinghapur, PIN- 754102 (Odisha). ...........Petitioner Versus 1. Union of India, thorough the Principal Commissioner of Income Tax, Ranchi-cum-Designated Authority, having its office at 5A-Revenue Building, Main Road, Ranchi, P.O. G.P.O., P.S. Chutia, Town & District Ranch-834001 (Jharkhand) 2. Deputy Commissioner of Income Tax, Ranchi-cum-Designated Authority, Circle-2, having its office at 5A-Revenue Building, Main Road, Ranchi, P.O. G.P.O., P.S. Chutia, Town & District Ranch- 834001 (Jharkhand) .......Respondents --- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN --- For the Petitioner : Mr. Sumeet Gadodia, Advocate M/s. Shilpi Sandil Gadodia, Nillohit Choubey, Sanya Kumari, Advocates For the Resp.-ITD : M/s. Kumar Vaibhav, Anurag Vijay, Durgesh Agarwal, Srijan, Advocates --- 07/ Dated: 29.01.2025 Heard both the sides. 2. In view of the order passed on 23.01.2025 for full and final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020, no further orders are necessary in the writ petition. The respondents shall refund the amount which the petitioner is entitled to by virtue of the said order, within four weeks. 3. Accordingly, the writ petition stands disposed of. (M. S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) jk/vikas