that
provisions of the section 271D clearly shows that the same was for contravention to
provisions of the section 269SS and perusal of the provisions ... plain reading of Sec.271D establishes that it is a mandatory
provision and a person contravening the provisions of Sec.269SS
clause for reasonable cause is provided in Section 273B of the Act for violation of Section 269SS of the Act and in view of that ... Section 276DD was replaced by Section 271D and the punishment of imprisonment was taken away. The failure to comply with the provisions of Section 269SS
penal
provisions under section 271D and 271E ''.
He had only made an observation that conditions stipulated in Sec.
269SS and 269T ... opinion that
penalty u/s. 271D as well as 271E of the Act for violation of Sec. 269SS
and 269T of the Act were rightly
Lacs which was held to be in contravention of Section 269SS of
the Act. The Ld. CIT(A) confirmed the penalty against which the
assessee ... section, made even explicitly wider by the Explanatory Notes to
Finance Act 2015.
5.2 The second part of the argument is that section 269SS applies
consider to initiate
penalty proceedings under section 271D of the Act for having violated the
provisions of section 269SS of the Act by the assessee ... Officer has proposed the imposition of penalty u/s 271D for violation of the
provisions of section 269SS of the Act, however, after looking into
during the FY 2020-21 in violation of
provisions of section 269SS and which consequently attracted provisions
of penalty u/s 271D ... sections 271D and 271E
of the Income-tax Act, 1961, (hereinafter referred to as the Act) is determined under
section 275(1)(a) or section
consider to initiate
penalty proceedings under section 271D of the Act for having violated the
provisions of section 269SS of the Act by the assessee ... Officer has proposed the imposition of penalty u/s 271D for violation of the
provisions of section 269SS of the Act, however, after looking into
consider to initiate
penalty proceedings under section 271D of the Act for having violated the
provisions of section 269SS of the Act by the assessee ... Officer has proposed the imposition of penalty u/s 271D for violation of the
provisions of section 269SS of the Act, however, after looking into
consider to initiate
penalty proceedings under section 271D of the Act for having violated the
provisions of section 269SS of the Act by the assessee ... Officer has proposed the imposition of penalty u/s 271D for violation of the
provisions of section 269SS of the Act, however, after looking into
consider to initiate
penalty proceedings under section 271D of the Act for having violated the
provisions of section 269SS of the Act by the assessee ... Officer has proposed the imposition of penalty u/s 271D for violation of the
provisions of section 269SS of the Act, however, after looking into
