HC directs Designated Committee to consider Assessee SVLDR Scheme declaration as valid

Elaf Tours and Travels Vs Union of India (Bombay High Court)

Conclusion: While considering a declaration seeking amnesty under the scheme; the approach should be to ensure that the scheme was successful and therefore a liberal view embedded with the principles of natural justice was called for. Thus, rejection of the declaration of assessee by the Designated Committee was not justified. Accordingly, the consequential relief was granted in terms of the scheme after giving an opportunity of hearing to assesse

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