took the view
that there is a violation of section 269SS and section 269T of the
Act and accordingly, referred the proceedings to the Addl ... same
to the Director were initiated for violating the provisions of
section 269SS and 269T of the Act.
4. Before the Addl. CIT, the assessee
default, inviting
penalty u/s 271D. For the detailed reasons given in the Order u/s 271D
r.w.s.269SS ... Thus, the implications of section68 in one
hand and section 40A(3) or section 269SS on the other-hand are
diametically (sic) diametrically opposite
default, inviting
penalty u/s 271D. For the detailed reasons given in the Order u/s 271D
r.w.s.269SS ... Thus, the implications of section68 in one
hand and section 40A(3) or section 269SS on the other-hand are
diametically (sic) diametrically opposite
default, inviting
penalty u/s 271D. For the detailed reasons given in the Order u/s 271D
r.w.s.269SS ... Thus, the implications of section68 in one
hand and section 40A(3) or section 269SS on the other-hand are
diametically (sic) diametrically opposite
default, inviting
penalty u/s 271D. For the detailed reasons given in the Order u/s 271D
r.w.s.269SS ... Thus, the implications of section68 in one
hand and section 40A(3) or section 269SS on the other-hand are
diametically (sic) diametrically opposite
income-tax assessee
[PAN ABCPH 3524 R]. Conditions laid down u/s 269SS were
duly satisfied. The interest paid on the said loan was subject
