Single Judge held that penalty levied for contravention of S. 269SS and 269T is eligible to  claim the benefit of the Scheme . on appeal by the revenue dismissing the appeal the division bench held that  when a specified sum was provided as penalty, such specified sum was the minimum penalty payable. This did not, however, mean that the benefit of the Scheme could be claimed only by those assessees who had been levied penalty under the provisions of the Act providing for minimum penalty and maximum penalty. Apart from the fact that such a contention was not raised when the writ petitions were heard by the single judge, on the merits also, such contention was rejected. According to S. 271D a person who was liable to pay penalty thereunder was liable to pay, by way of penalty, a sum equal to the amount of the loan or deposit or specified sum so taken or accepted, in contravention of S. 269SS . Similarly, under S. 271E also, the penalty provided was a sum equal to the amount of loan or deposit or specified advance, if so repaid. The assessees could not be denied the benefits of the Scheme.