The Bombay High Court has struck down a demand order (Form SVLDRS-3) under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) issued by the tax department after finding that officials failed to account for amounts already deposited or recovered from the assessee during investigation. The bench of Justices M.S. Sonak and Advait M. Sethna directed…
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