Court Applies Section 80 of 1994 Act: No Penalties u/ss 76, 77, 78 for Tax Demand Injunction Case.

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....Penalty under Section 76, 77 & 78 - earlier Injunction was received from court in respect to demand of tax - it is a fit case to invoke Section 80 of the Act, 1994 and no penal provision should be invoked. - AT....