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respondent. 2. The petitioner has challenged the impugned notice issued under Section 271D of the Income Tax Act, 1961. The impugned Show Cause Notice ... notice is vague, questioning of proposing imposition of penalty under section 271D of the Income Tax Act, 1961 is without any merits. 5. The learned

personal hearing notices for proceeding under Section 274 read with Section 271(D) and Section 274 read with Section 271E of the Income ... penalty should not be imposed on the petitioner under Section 271D of the Income Tax Act, 1961. ____________ https://www.mhc.tn.gov.in/judis Page

issued with personal hearing notices for proceeding under Section 274 read with Section 271D and Section 274 read with Section 271E of the Income ... penalty should not be imposed on the petitioner under Section 271D of the Income Tax Act, 1961. ____________ https://www.mhc.tn.gov.in/judis Page