The term "cases not involving fraud/suppression" in Section 128A refers to: 

Section 73 (covered by the Amnesty) applies to cases where tax was not paid due to reasons other than fraud, willful misstatement, or suppression of facts. The "Section 128A" Amnesty Scheme (2025) A one-time relief measure for resolving past disputes without litigation. • Scope: Covers Demand Notices issued under Section 73 (i.e., cases not involving fraud/suppression) for FY 2017-18, 2018-19, and 2019-20. • Benefit: If the taxpayer pays the Full Tax Amount by March 31, 2025, the entire Interest and Penalty are Waived. • Condition: The appeal filed against such an order must be withdrawn to avail of this benefit.