If a writ has been filed against a notice issued under section 148 of the Act and no assessment order has been passed consequent to that section 148 notice, will such case be eligible to file declaration under Vivad se Vishwas?

Vivad se Vishwas eligibility denied where no determination of income follows a notice challenged by writ.

An assessee is not eligible for Vivad Se Vishwas where a writ has been filed against an assessment notice and no assessment order has been passed, because the scheme requires a determination of income arising from the notice before eligibility can arise.