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.