The Sub Registrar, Haveli No. 4,, Pune vs Director Of Income-Tax,, on 17 August, 2018
However,
she also filed the copy of the judgment of Hon'ble Rajasthan High Court in the
case of Sub-Registrar, Pali Vs. UOI reported in 258 CTR 446 (Rajasthan) and
mentioned that the same relates to the merits of the penalty.