Penalty where tax already paid

Penalty is not applicable if tax is paid voluntarily before any notice from department.

73 & 74 can be imposed if you have not paid or short paid any taxes. In your case, you have already paid taxes, only the point is after due date but before any notice by deptt.

The officer should not invoke 125 just like that. Mere late deposition of tax is not a ground for 125 as you have already been charged under 50.

Regards

Yes agree with Mr Jeetu Kodwani penalty cannot impose if it paid before issuance of SCN .