The assessee deposited self assessment tax along with interest for relevant year, after due date of filing return of income . Revenue initiated prosecution against assessee for delayed payment of self assessment tax.  Assessee filed a declaration under DTVSV scheme but same was not accepted in view of circular No. 21/2020 High Court held that where there was a pending prosecution for assessment year in question on an issue unrelated to tax arrear, assessee would be eligible to file a declaration under Vivad se Vishwas Act High Court also held that Clarification given by revenue by way of answer to FAQ No. 73 of CBDT Circular No. 21/2020 dated 4-12-2020  (2020) 429 ITR 1 (St) dealing with ineligibility to file declaration under Vivad se Vishwas Act made after institution of prosecution for a particular assessment year not being in consonance with Vivad se Vishwas Act was to be set aside . SLP  of Revenue is dismissed .filed by revenue against said impugned order was to be dismissed .  (AY. 2015-16)