Commissioner Of Income Tax ... vs M/S. Balarampur Chini Mills Ltd
2023 Latest Caselaw 359 Cal/2

O 66

                      IN THE HIGH COURT AT CALCUTTA
                     SPECIAL JURISDICTION (INCOME TAX)
                               ORIGINAL SIDE

                            ITA/678/2008
           COMMISSIONER OF INCOME TAX (CENTRAL-II), KOLKATA
                               -Versus-
                  M/S. BALARAMPUR CHINI MILLS LTD.

BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
             And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 7th February, 2023

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

                                                               Mr. A.K. Dey, Adv.
                                                                ...for respondent.

The Court : We have heard learned Counsel for the either side.

This appeal filed by the revenue under Section 260A of the Income Tax

Act, 1961 challenging the order dated 18th January, 2008 passed by the Income

Tax Appellate Tribunal, 'E' Bench, Kolkata in ITA No.2022/Kol/2007 for the

assessment year 2004-05.

The appeal was admitted on 15th September 2008. Thereafter, the appeal

was heard along with ITA No. 176 of 2009 and both the appeals were disposed of

by judgment dated 2nd July 2015.

Mr. A.K. Dey, learned Counsel for the respondent/assessee submitted that

as against the said judgment the respondent/assessee has preferred appeal

before the Hon'ble Supreme Court and subsequently the assessee had availed

benefit under the Vivad Se Vishwas Scheme. In the light of the fact, the appeal

had already been disposed of by judgment dated 2nd July, 2015, no further order

is required to be passed in this appeal.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.) S.Pal/GH