https://www.taxtmi.com/caselaws?id=150848 The expression "sum already paid" under section 36(3A) was construed broadly to include lawful set-off under Rule 41, because such set-off reduces or extinguishes the assessee's tax liability before assessment and functions as a form of prior payment. On that footing, the set-off amount had to be counted when applying the 20 per cent test for determining whether penalty was attracted. The result was that the penalty under section 36(3A) was not attracted. en-us Tue, 13 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 15:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150848 The expression "sum already paid" under section 36(3A) was construed broadly to include lawful set-off under Rule 41, because such set-off reduces or extinguishes the assessee's tax liability before assessment and functions as a form of prior payment. On that footing, the set-off amount had to be counted when applying the 20 per cent test for determining whether penalty was attracted. The result was that the penalty under section 36(3A) was not attracted. Case-Laws VAT and Sales Tax Tue, 13 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150848