https://www.taxtmi.com/caselaws?id=295947 The dispute concerned whether a designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme had properly considered the petitioner's claim of excess tax payment and related material before deciding the matter. The Court noted the petitioner's complaint that the alleged payments were not taken into account and that a fair opportunity of hearing was required, while the Revenue relied on the records before the Committee and pointed to discrepancies in opening and closing balances. On that basis, the impugned order was set aside and the matter was remitted for fresh consideration, with notice, a personal hearing, and reconsideration of the record before passing a fresh order in accordance with law. en-us Mon, 13 Jul 2020 00:00:00 +0530 Sat, 26 Jun 2021 06:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295947 The dispute concerned whether a designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme had properly considered the petitioner's claim of excess tax payment and related material before deciding the matter. The Court noted the petitioner's complaint that the alleged payments were not taken into account and that a fair opportunity of hearing was required, while the Revenue relied on the records before the Committee and pointed to discrepancies in opening and closing balances. On that basis, the impugned order was set aside and the matter was remitted for fresh consideration, with notice, a personal hearing, and reconsideration of the record before passing a fresh order in accordance with law. Case-Laws Indian Laws Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295947