https://www.taxtmi.com/caselaws?id=756866 Under the DTVSV Act, the exclusion in section 9(a)(ii) applies only where prosecution is pending in respect of the tax arrear relatable to the relevant assessment year on the date of declaration. The Court noted that the prosecution under section 276C(2) concerned different subject matter and declined to interfere with the impugned judgment, leaving the petitioner's declaration to be decided under the DTVSV Act in accordance with law. It also clarified that the dismissal of the special leave petition would not affect the criminal prosecution. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 01 May 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756866 Under the DTVSV Act, the exclusion in section 9(a)(ii) applies only where prosecution is pending in respect of the tax arrear relatable to the relevant assessment year on the date of declaration. The Court noted that the prosecution under section 276C(2) concerned different subject matter and declined to interfere with the impugned judgment, leaving the petitioner's declaration to be decided under the DTVSV Act in accordance with law. It also clarified that the dismissal of the special leave petition would not affect the criminal prosecution. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756866