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TMI Blog2021 (4) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... in, inter alia, the petitioner seems to have suggested that it will revert as to its pending tax liability after consulting with its Chartered Accountant. List the matter on 28.05.2021. - W.P.(C) 3767/2020, CM APPL. 13472/2020 - - - Dated:- 15-4-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Ruchir Bhatia, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nning between 2010-2011 and 30.06.2017. The petitioner, we are told, admitted its liability towards service tax for the said period to the extent of ₹ 92, 56,543/. 3.1 It is also Mr. Bhatia s contention that in the ITR filed for the Assessment Year 2018-2019, the said liability towards service tax stood disclosed in the balance sheet accompanying the ITR. 4. Mr. Bhatia says that the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We may also indicate that it is Mr. Harpreet Singh s submission that since this was the case of investigation and there was no quantification of liability; the petitioner was not eligible for availing the benefits of Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. 9. Mr. Singh has relied upon the provisions of Section 123(c) and 125 (1) (e) of the aforementioned Scheme. 10. It may a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is dated 26.09.2019, wherein, inter alia, the petitioner seems to have suggested that it will revert as to its pending tax liability after consulting with its Chartered Accountant. Therefore, before we proceed further, we need to ascertain the following: (i) As to what were the contents of the petitioner s communication dated 26.03.2019? Did the petitioner, as claimed, admit his liability? ..... X X X X Extracts X X X X X X X X Extracts X X X X
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