Court held that  benefit of Vivad Se Vishwas Scheme is available even to those assessees who are aggrieved by virtue of an order passed by Income Tax Authorities and intend to challenge same by way of appeal and in whose cases, time for filing appeal has not expired. Referred the notification  No.8 /2025 /F.No. 370153/01/2025-TPL  (2024) 467 ITR 1 (St)