Vivad se Vishwas eligibility denied when prosecution is pending; compounding permitted if only a prosecution notice issued. Eligibility for Vivad se Vishwas is precluded where a prosecution has been instituted and is pending; however, if only a notice for initiation of prosecution has been issued with reference to tax arrears, the taxpayer may compound the offence and opt for Vivad se Vishwas.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Vivad se Vishwas eligibility denied when prosecution is pending; compounding permitted if only a prosecution notice issued.
Eligibility for Vivad se Vishwas is precluded where a prosecution has been instituted and is pending; however, if only a notice for initiation of prosecution has been issued with reference to tax arrears, the taxpayer may compound the offence and opt for Vivad se Vishwas.
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