https://www.taxtmi.com/caselaws?id=405761 The court set aside and quashed the clarification in question No.73 of circular No.21/2020, directing that the petitioner's declaration should be decided in conformity with the Vivad se Vishwas Act without considering the impugned clarification. The court held that delayed payment of self-assessment tax does not constitute a tax arrear under the Act, allowing the petitioner to file a declaration despite pending prosecution. The court emphasized that the exclusion under the Act applies only to tax arrears related to the prosecution itself. en-us Thu, 25 Mar 2021 00:00:00 +0530 Fri, 01 May 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405761 The court set aside and quashed the clarification in question No.73 of circular No.21/2020, directing that the petitioner's declaration should be decided in conformity with the Vivad se Vishwas Act without considering the impugned clarification. The court held that delayed payment of self-assessment tax does not constitute a tax arrear under the Act, allowing the petitioner to file a declaration despite pending prosecution. The court emphasized that the exclusion under the Act applies only to tax arrears related to the prosecution itself. Case-Laws Income Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405761