2024 (8) TMI 570

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..... t - whether the provisions of DTVSV Act shall apply to petitioner? - HC [ 2023 (9) TMI 894 - BOMBAY HIGH COURT] decided as 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. In the petit .....

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..... ICE SANJIV KHANNA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. N Venkatraman, A.S.G.(N/P) Mr. Raj Bahadur Yadav, AOR Mr. H R Rao, Adv. Mr. Navanjay Mahapatra, Adv. Mr. Susheel Tomar, Adv. Mr. Kartikeya Asthana, Adv. ORDER UPON hearing the counsel, the Court made the following. Delay condoned. We are not inclined to interfere with the impugned judgment, as the criminal prosecut .....

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