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2021 (6) TMI 798

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..... of this Court, the order passed by the learned Single Judge does not warrant interference. The respondent herein has contended before the learned Single Judge that all the documents have not been looked into by the Committee and in those circumstances, the matter has been remanded back to the Committee. Since the Scheme has come to an end, this Court is permitting the Committee under Sabka Vish .....

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..... me has passed an order on 13.03.2020 and has directed the respondent herein to pay tax to the tune of ₹ 36,54,269/-. Against the order passed by the Designated Committee, the aforesaid writ petition was preferred by the respondent herein before the learned Single Judge. It was contended before the learned Single Judge that he has paid tax as per Annexure-F in the writ petition and the same h .....

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..... s discrepancy with regard to the opening and closing balance. The resultant position is, the Revenue has demanded a tax of ₹ 36.54 lakhs as per Annexure-A. In view of the disputed claims with regard to taking into account the tax claimed to have been paid by the petitioner, in the opinion of this Court, it would be just and appropriate to direct the Committee to grant an opportunity of heari .....

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..... the Committee and in those circumstances, the matter has been remanded back to the Committee. 5. Resultantly, the writ appeal is disposed of. Since the Scheme has come to an end, this Court is permitting the Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, to decide the matter, as directed by the learned Single Judge, within a period of eight weeks from today. - .....

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