COURT: Bombay High Court

CORAM: Milind N. Jadhav J, Ujjal Bhuyan J

SECTION(S): Vivad Se Vishwas Scheme

GENRE: Domestic Tax

COUNSEL: Jas Sanghavi, prakash Shah, V. Sridharan

DATE: March 25, 2021 (Date of pronouncement)

DATE: March 27, 2021 (Date of publication)

AY: 2015-16

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Vivad se Vishwas Act: The CBDT’s answer to question No.73 that the ineligibility u/s 9(a)(ii) relates to an assessment year and if for that assessment year a prosecution has been instituted, then the taxpayer would not be eligible to file declaration for the said assessment year even on issues not relating to prosecution would not only be illogical and irrational but would be in complete deviation from section 9(a)(ii). On a literal or purposive interpretation, the only exclusion visualized under the said provision is pendency of a prosecution in respect of tax arrear relatable to an assessment year as on the date of filing of declaration and not pendency of a prosecution in respect of an assessment year on any issue. To hold that an assessee would not be eligible to file a declaration because there is a pending prosecution for the assessment year in question on an issue unrelated to tax arrear would defeat the very purport and object of the Vivad se Vishwas Scheme.

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