TMI Blog2020 (12) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner s agent i.e. petitioner s bank. No fault can be attributed to the respondent no. 3/Designated Committee. Accordingly, the decision taken by the Designated Committee is in accordance with Section 127 (5) of the Finance Act 2019 read with section 7(iv) of the Taxation and Other Laws ordinance, 2020 - If the petitioner has any grievances with its bank, it shall be at liberty to proceed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Petitioner s application under the Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) as lapsed for failing to make payment by 30th June 2020 in terms of Section 127 (5) of the Finance Act 2019 read with section 7(iv) of the Taxation and Other Laws ordinance, 2020. Petitioner also prays for a direction to the respondent no. 3 to accept the declaration/application filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand/statement issued in FORM SVLDRS 3 under the Amnesty Scheme explaining the inadvertent error. However, his application was treated as lapsed without affording him an opportunity of personal hearing. Having heard the learned counsel for petitioner and having perused the paper book, this Court finds that the error is at the end of the petitioner s agent i.e. petitioner s bank. No fault can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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