Acquitted individuals can settle tax disputes under Vivad Se Vishwas scheme despite prior prosecution.

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....This is a summary of a court ruling regarding the eligibility criteria for availing the benefits of the Direct Tax Vivad Se Vishwas scheme. The court held that the scheme's prohibition applies only to individuals against whom prosecution has been initiated or who have been convicted under specified Acts like the Prevention of Money Laundering Act or the Prevention of Corruption Act. However, if an individual has been acquitted before filing the declaration, they are not barred from settling the dispute under the scheme. The High Court allowed the writ petition, granting the respondents liberty to recall the order if the petitioner's conviction is upheld by the Delhi High Court.....