Refund Approved: No Extra Tax Due, Benefits Granted u/ss 73(3) and 73(4A) for Penalty Deposit Recovery.

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....Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the benefit both u/s 73(3) as well as also benefit u/s 73(4A) - refund allowed - AT....