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?

Section 263 Appeals Before Jan 31, 2020, May Settle Under Vivad se Vishwas If Income Is Quantifiable.

An appeal or writ against an order under section 263 of the Act, pending on or before January 31, 2020, may be eligible for settlement under the Vivad se Vishwas scheme if the order contains specific directions and quantifiable income. If the order includes general directions and the income is not quantifiable, it is not eligible. The assessee must settle all issues related to the order and any pending appeals or issues for which the appeal filing period had not expired by January 31, 2020.