Where the show cause notice is issued to main person liable to pay tax and some other persons under the same proceedings, what will happen to penalty proceedings initiated against other persons on conclusion of proceedings against the main person under section 73 or 74

The penalty proceedings against all other persons under sections 122, 125, 129 and 130 are deemed to be concluded on conclusion of proceedings against the main person liable to pay tax.

(ICAI FAQ PUBLICATIONS 06-09-2017 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts ; FAQ NO. 19)