Vivad se Vishwas eligibility: assessee may settle additions set aside by appellate authority subject to settling related issues. Where an appellate authority has set aside an assessment (except where assessment is to be framed de novo) for giving proper opportunity or fresh examination, the assessee may avail Vivad se Vishwas for the set-aside additions provided the assessee also settles any other disputed issues not set aside that are pending or within appeal time; disputed tax is computed as the tax (including surcharge and cess) that would be payable if the assessing officer repeated the set-aside addition, and the declaration may note pending appeals before the Commissioner (Appeals).