In the case of a taxpayer, prosecution has been instituted for assessment year 2012-13 with respect of an issue which is not in appeal. Will he be eligible to file declaration for issues which are in appeal for this assessment year and in respect of which prosecution has not been launched?

Prosecution-linked ineligibility bars filing under Vivad Se Vishwas for the same assessment year even on other appealed issues.

Filing a declaration under Vivad Se Vishwas is barred for an assessment year if prosecution has been instituted for that assessment year on or before the declaration date; consequently, prosecution for any issue in that assessment year disqualifies the taxpayer from filing a declaration for that assessment year even for other issues in appeal that are not subject to prosecution.