If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case?

If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=22467 If a noticee pays the tax along with interest within the prescribed short period after issuance of a notice under the notice-stage recovery provision, no penalty is payable and all proceedings in respect of that notice are deemed concluded. en-us Thu, 22 Sep 2016 17:56:46 +0530 Thu, 22 Sep 2016 17:56:46 +0530 TaxTMI RSS Generator If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=22467 If a noticee pays the tax along with interest within the prescribed short period after issuance of a notice under the notice-stage recovery provision, no penalty is payable and all proceedings in respect of that notice are deemed concluded. Act-Rules Bills Thu, 22 Sep 2016 17:56:46 +0530 https://www.taxtmi.com/acts?id=22467