Ita/43/2012 Of Probir Roy v. Commissioner Of Income Tax, Kolkata - Xvii

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE IA No. GA/2/2023In ITA 43 of 2012 PROBIR ROY-VS- COMMISSIONER OF INCOME TAX, KOLKATA – XVII BEFORE: The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE BISWAROOP CHOWDHURY Date : 16[th] JUNE, 2023. Appearance:Mr. Pijush Kanti Roy, Adv.Mr. Vishwarup Acharyya, Adv.…for the appellant/applicant. Mr. Prithu Dudheria, Adv...for the respondent. The Court : Mr Pijush Kanti Roy, learned advocate for the appellant-petitioner submits that the disputes between the parties have been settledunder the Direct Tax Vivad se Vishwas Scheme for settlement under Vivad seVishwas Act, 2020 (Act III of 2020) and the Rules framed thereunder. Mr. Prithu Dudheria, learned advocate for the respondent, confirmed thisposition. In that view of the matter, Mr. Roy submits on instructions that hisclient is not desirous of prosecuting this appeal (ITA 43 of 2012). Accordingly, the same is dismissed as ‘not pressed’. The bank guarantee furnished by the appellant with the respondentauthority pursuant to the order dated 28.3.2012 of a division bench of thiscourt may be returned to the petitioner within 10 (ten) days ofcommunication of this order. This application ( IA No.GA/2/2023) is, accordingly, disposed of. (I. P. MUKERJI, J.) (BISWAROOP CHOWDHURY, J.)