M/S. Bengal Hammer Industries (P) ... vs Union Of India & Anr
2023 Latest Caselaw 1970 Cal/2

OD-7

                       IN THE HIGH COURT AT CALCUTTA
                      SPECIAL JURISDICTION [INCOME TAX]
                                ORIGINAL SIDE

                                CEXA/1/2009
                              IA NO.GA/2/2023
                   M/S. BENGAL HAMMER INDUSTRIES (P) LTD.
                                  -Versus-
                           UNION OF INDIA & ANR.


  BEFORE:
  The Hon'ble T.S. SIVAGNANAM, CHIEF JUSTICE
          -And-
  The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
  Date : 9th August, 2023

                                                                         Appearance :
                                                         Mr. N.K. Chowdhury, Adv.
                                                      Mr. Nilotpal Chowdhury, Adv.
                                                          Mr. Deepak Sharma, Adv.
                                                                   ..for the applicant

                                                                Mr. K.K. Maiti, Adv.
                                                            Mr. Tapan Bhanja, Adv.
                                                              ...for the respondents

The Court : This application has been filed by the assessee for a direction

upon the Learned Registrar, Original Side to release the amount of Rs.7,50,000/-

deposited in compliance of the interim order passed in this appeal on 8th April,

2009.

By judgment dated 3rd May, 2023, the main appeal in CEXA 1 of 2009 was

allowed. Consequently, whatever deposit which was made by the

applicant/appellant pursuant to the interim order granted by this Court has to

be refunded to the applicant/appellant.

Accordingly, there will be a direction to the Learned Registrar, Original Side

of this Court to refund the amount which is lying in deposit which was made by

the appellant pursuant to the interim order passed by this Court on 8th April,

2009.

With the above observation, the application is disposed of.

(T.S. SIVAGNANAM) CHIEF JUSTICE

(HIRANMAY BHATTACHARYYA, J.)

SN.

AR(CR)