9911796707
TMI Blog2021 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... 's declaration for Tax Relief under the Scheme is rejected with the remark which reads as follows: "TP has declared tax dues as Rs. 95.94 Lakhs with quantification letter dated 15.11.2018. However, in this letter from DC, Anti Evasion to TP, there is no quantification. Further, the Department is asking the assessee to submit further documents. Also AE-II [Offence report] dated 12.09.2018 mentioned approximate tax evasion of Rs. 99 Lakhs. Also this was not communicated. The SCN dated 9.12.2019 was issued demanding tax of Rs. 95.94 lakhs and ineligible credit of Rs. 38,84,609/- [total tax demand is Rs. 13479126/-]. Thus, on completion of investigation, the total demand/tax dues was Rs. 13479126/-. Since no tax quantification was conveyed; a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calling upon the petitioner to pay a sum of Rs. 10,83,127/- as short paid amount, there is quantification of the liability. The Final Reminder is preceded by Offence Report in O.R. No.31/2018-19, which is filed on 12.09.2018. There cannot be any dispute given the definition of the expression 'Quantified' under the Scheme, that a notice issued by the revenue, and even a communication informing the tax payer about the amount due, would amount to liability being quantified. As such, the petitioner's liability was quantified much before the prescribed date viz., 30.06.2019. Therefore, the impugned order is impermissible in law. 4. Sri. Jeevan J. Neeralgi, learned counsel for the respondent submits that the petitioner is not even eligible to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords and in terms of the Show Cause Notice dated 9.12.2019. If there was quantification in terms of the Final Reminder as now asserted by the petitioner, in Form in SVLDRS-1 the petitioner should have mentioned in the relevant column the amount indicated in the Final Reminder dated 15.11.2018. The fact that the petitioner mentions the Tax liability/ Demand in Form SVLDRS-1 as Rs. 95,94,517/-, an amount which is quantified in terms of the Show Cause Notice dated 9.12.2019, shows that even according to the petitioner there was no quantification as of the prescribed date viz., 30.06.2019. Therefore, this Court is not persuaded to conclude that there is any error in the impugned order rejecting the petitioner's form in Form SVLDRS-1. The wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
