https://www.taxtmi.com/caselaws?id=416375 Section 9(c) of the Direct Tax Vivad Se Vishwas Act, 2020 excludes a declarant where prosecution for specified offences had already been instituted before filing the declaration. The Bombay High Court treated prosecution as instituted once criminal proceedings were live, including where an FIR and investigation were pending or where a charge-sheet had been filed and cognizance taken, and held that the tax authority need not conduct a mini-trial on the criminal allegations. It also held that conspiracy allegations tied to offences under the Prevention of Corruption Act, 1988 could not be split from the composite charge, and that private persons could fall within such proceedings as abettors or conspirators. en-us Thu, 23 Dec 2021 00:00:00 +0530 Thu, 28 Apr 2022 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416375 Section 9(c) of the Direct Tax Vivad Se Vishwas Act, 2020 excludes a declarant where prosecution for specified offences had already been instituted before filing the declaration. The Bombay High Court treated prosecution as instituted once criminal proceedings were live, including where an FIR and investigation were pending or where a charge-sheet had been filed and cognizance taken, and held that the tax authority need not conduct a mini-trial on the criminal allegations. It also held that conspiracy allegations tied to offences under the Prevention of Corruption Act, 1988 could not be split from the composite charge, and that private persons could fall within such proceedings as abettors or conspirators. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416375