Probir Roy v. Commissioner Of Income Tax, Kolkata - Xvii

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA No. GA/2/2023 In ITA 43 of 2012 PROBIR ROY -VSCOMMISSIONER OF INCOME TAX, KOLKATA - XVII

BEFORE:

The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE BISWAROOP CHOWDHURY Date :

16th 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 appellantpetitioner submits that the disputes between the parties have been settled under the Direct Tax Vivad se Vishwas Scheme for settlement under Vivad se Vishwas Act, 2020 (Act III of 2020) and the Rules framed thereunder. Mr. Prithu Dudheria, learned advocate for the respondent, confirmed this position.

In that view of the matter, Mr. Roy submits on instructions that his client 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 respondent authority pursuant to the order dated 28.3.2012 of a division bench of this court may be returned to the petitioner within 10 (ten) days of communication of this order.

This application ( IA No.GA/2/2023) is, accordingly, disposed of. (I. P. MUKERJI, J.) (BISWAROOP CHOWDHURY, J.) cs.