Court Reverses Tax Relief Rejection Under Sabka Vikas Scheme; Order XLVII Rule 1 Invoked for Review.

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....Rejection of declaration for Tax Relief under the provisions of Sabka Vikas [Legacy Dispute Resolution) Scheme, 2019 - mistake apparent on record or sufficient reasons for review - It is undeniable that the attention of the Court is not drawn to material statutory provisions and the material circumstances. Thus, obvious sufficient reasons are established for review as envisaged under Order XLVII Rule 1 of CPC without calling for much probing. Therefore, this Court, answering the question for consideration in favour of the petitioner, opines that the order must be reviewed - Order recalled - HC....