2011 (9) TMI 1094

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..... tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-section (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings for recovery of penalty u/s 76 of the Act - appeal dismissed - decided against Revenue. - C.E.A. No. 142 of 2009 - - - Dated:- 9-9-2011 - Mr. N. .....

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