TMI Blog2022 (12) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... t by way of the present petition - HELD THAT:- A perusal of the impugned order / communication at Annexure-A dated 11.03.2020 will clearly indicate that the same is a non-speaking, cryptic, laconic and unreasoned order which has been passed without any application of mind and without considering the detailed submissions of the petitioner nor the relevant provisions of the SVLDR Scheme or the Circulars and judgments relied upon by the petitioner and consequently, the impugned order / communication being violative of principles of natural justice, the same deserves to be set aside and the matter be remitted back to the concerned respondent for reconsideration afresh in accordance with law. The matter is remitted back to the concerned resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e during the pendency of the Writ Petition before this Hon ble Court; e. To grant ad-interim reliefs in terms of prayer under Para (c) and (d) above. f. To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; g. To award Costs of and incidental to this application to be paid by the Respondents; And for this act of kindness, the Petitioner shall, as in duty bound, ever pray. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the Petition and referring to the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, learned counsel placed reliance upon the CBITC Circulars dated 29.10.2019 and 06.10.2022 and several decisions of the Apex Court and High Courts including the judgment of the Madhya Pradesh High Court in the case of Sigma Construction Company vs. Union of India Others W.P.No.16411/2021 dated 05.08.2022, in order to contend that the benefit of the SVLDR Scheme would be available in favour of the petitioner assessee, even in cases where interest has been demanded by the respondents. It is therefore contended that the impugned communication / order issued by the respondents deserves to be quashed. 5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
