2023 (9) TMI 1047

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..... oner from filing a declaration for settlement of tax arrear - As decided by HC [ 2021 (3) TMI 1089 - BOMBAY HIGH COURT] no hesitation to hold that either on a literal interpretation or by adopting a purposive interpretation, the only exclusion visualized under the said provision is pendency of a prosecution in respect of tax arrear relatable to an assessment year as on the date of filing of decla .....

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..... sue, and would have continued, even if the application under the Act was accepted. We are informed that the prosecution case has been dismissed. That may not be material and relevant in terms of the objective and purpose of the Act. Recording the aforesaid, the special leave petition is dismissed. - HON'BLE MR. JUSTICE SANJIV KHANNA And HON'BLE MR. JUSTICE S.V.N. BHATTI For the .....

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