Whether 234E and 234F appeals are covered?

Disputed fee settlement under Vivad se Vishwas permits reduced payment for contested penalty fees, requiring separate resolution where tax is also disputed.

If an appeal has been filed against a fee imposed under the income tax penalty provisions, the appellant may file a declaration under the Vivad se Vishwas mechanism and pay the reduced proportion of the disputed fee prescribed by the scheme. Settlement of a disputed tax for the same year does not extinguish a separately contested fee; the fee must be settled through a separate declaration and payment under the scheme.