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of <h1>High Court upholds Tribunal's deletion of penalty under section 271D for assessment year 1998-99</h1> <h3>Commissioner of Income-Tax Versus Noida Toll Bridge Co. Ltd.</h3> Commissioner of Income-Tax Versus Noida Toll Bridge Co. Ltd. - [2003] 262 ITR 260, 184 CTR 266, 139 TAXMANN 115 The High Court Delhi dismissed the Revenue's appeal against the Income-tax Appellate Tribunal's order regarding penalty under section 271D of the Income-tax Act for the assessment year 1998-99. The Tribunal deleted the penalty, stating that the provisions of section 269SS were not violated as the payment was made by account payee cheque and not in cash. The High Court agreed with the Tribunal's findings and declined to entertain the appeal.
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