Assessee eligible for Vivad se Vishwas if prosecution initiated on issue not related to tax arrear: HC

INCOME TAX : Where there was a pending prosecution for assessment year in question on an issue unrelated to tax arrear, holding that an assessee would not be eligible to file a declaration would defeat very purport and object of Vivad se Vishwas Act. Such an interpretation which abridges scope of settlement as contemplated under Vivad se Vishwas Act could not be accepted

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