Appeal or writ against order under section u/s 263 of the Act was pending on 31st Jan, 2020 (or time to file appeal has not expired on 31st Jan, 2020). Whether Vivad se Vishwas can be availed for settling such appeal?

Vivad se Vishwas eligibility depends on whether a section 263 order permits quantifiable income; specific-direction orders can be settled.

Eligibility under Vivad se Vishwas depends on whether the order under section 263 contains specific directions with quantifiable income; orders with general directions leaving income unquantifiable are not eligible. If eligible, the assessee must settle all issues in the section 263 order and any related issues pending in appeal or for which appeal time has not expired as of the cutoff date.