Whether the settlement is qua issue or qua appeal? Whether there should be tax payable by taxpayer in order to avail the scheme? How to compute disputed tax in loss cases?

Department appeal is disposed of on account of low tax effect. The Cross objection is pending for disposal as on 31-1-2020, can an assessee take benefit of issues pending in cross objection?

Appeal is pending before ITAT as on 31-1-2020, one of the issue raised in the appeal is the issue which was not raised before the CIT (A), Can the assessee avail the benefit of the scheme in respect of entire appeal which is pending before the ITAT ?

While computing the tax arrear as per S.2 (o) of the Vivad Se Vishwas Act , 2020, whether TDS paid relating to the assessment has to be considered?

The Tribunal has passed the order against, which the rectification is pending, can an assesee avail the benefit of the scheme? Rectification application was pending for hearing as on 30 -01 -2020

Appeal before the Income tax Appellate Tribunal (‘ITAT’) was heard on 27th December 2019 and the order is pronounced on 2nd February, can the assessee approach under the scheme

The assessee has filed a petition before the Settlement commission, which is pending for admission as on 31st January, 2020, can the assessee avail the benefit of the Scheme?

Department has filed Writ against the order passed by the Settlement Commission, can an assessee file declaration under the Scheme.? If yes how to compute the tax is dispute?

All appeals are covered? What about Writs?