https://www.taxtmi.com/caselaws?id=443425 Criminal prosecution for delayed payment of self-assessment tax was treated as distinct from the assessment additions covered by an application under the Direct Tax Vivad Se Vishwas Act, 2020. The Court held that acceptance of the application would not automatically affect a prosecution founded on late payment of self-assessment tax, because the prosecution arose from a separate issue and was not shown to fall within the Act's objective or purpose. No interference with the impugned judgment was warranted, and the challenge failed. en-us Mon, 18 Sep 2023 00:00:00 +0530 Sat, 30 May 2026 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443425 Criminal prosecution for delayed payment of self-assessment tax was treated as distinct from the assessment additions covered by an application under the Direct Tax Vivad Se Vishwas Act, 2020. The Court held that acceptance of the application would not automatically affect a prosecution founded on late payment of self-assessment tax, because the prosecution arose from a separate issue and was not shown to fall within the Act's objective or purpose. No interference with the impugned judgment was warranted, and the challenge failed. Case-Laws Income Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443425