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Vivas se Vishwas Scheme

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(Querist)
25 February 2020 Assessee is having outstanding demand U/s 154 for A Y 2010-11 & 2011-12, rectification rights are with Jurisdiction A O. Whole of Outstanding demand is because of Interest U/s 234.
Is "Vivas se Vishwas Scheme" is applicable to Assessee ?
Can assessee go with the scheme & pay 25% of the Outstanding Liability (interest in nature)?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
25 February 2020 Not applicable to the said assessee since cases pending before the ITO is not covered under the mentioned scheme.
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