Penalty u/s 271D not leviable as reasonable cause for violation of section 269SS duly demonstrated

Narendrakumar Chunilal Soni Vs Joint Commissioner of Income Tax Range (ITAT Ahmedabad)

ITAT Ahmedabad held that penalty under section 271D of the income Tax Act not leviable as reasonable cause for violation of provisions of section 269SS duly demonstrated.

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