Court Clarifies DTVSV Act: Section 9(a)(ii) Excludes Only Prosecution Pending for Tax Arrears at Declaration Filing.

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....Validity of rejection of the declarations filed by petitioner under the DTVSV Act - U/s 9(a)(ii) of DTVSV Act, the only exclusion visualised is a pendency of prosecution in respect of tax arrear relatable to an assessment year as on the date of filing the declaration and not pendency of a prosecution in respect of an assessment year on any issue. - HC....