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2001 (2) TMI 86 - RAJASTHAN HIGH COURTExtract: .......ow no penalty can be imposed which already stood deleted when the Kar Vivad Samadhan Scheme came into existence and the benefit has been availed of by the assessee on paying the amount determined under the Scheme by the designated authority thereunder. Accordingly, this application is dismissed as having abated. There shall be no order as to costs.
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