2011 (9) TMI 967

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..... ORDER This appeal is preferred by the assessee challenging the order passed by the Tribunal as well as the Appellate Commissioner who have held that the assessee is not liable to pay any penalt .....

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..... is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-Sec.(1) in respect of the amount so paid. Therefore, authorities have no aut .....

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