Criminal charges for late self-Assessment tax payment to persist despite Vivad Se Vishwas Scheme approval: Supreme Court [Read Judgement]

Criminal charges for late self - assessment tax payment to persist despite Vivad Se Vishwas Scheme approval - Supreme Court - TAXSCAN

“We are not inclined to interfere with the impugned judgment as the criminal prosecution relates to delayed payment of self assessment tax and the application under the Direct Tax Vivad Se Vishwas Act, 20201 relates to the additions made in the assessment order”, the Supreme Court noted, disposing appeals against the assessee by the Revenue….

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