Taxpayer Fulfills Obligations, Pays Full Tax, Interest, and 25% Penalty; Proceedings Concluded u/s 73(4A).

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....When the assesse is not disputing his liability for discharging the statutory obligations and has paid the entire tax alongwith the interest and 25% of the penalty and there after discharging his obligations as a tax payer, in view of the provisions of Section 73(4A) the proceeding should be deemed to have been concluded - AT....