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of <h1>SC Dismisses SLP for Lack of Grounds. Delay Condoned, Pending Applications Disposed.</h1> <h3>COMMISSIONER OF INCOME TAX (CENTRAL) IV Versus LODHA CROWN BUILDMART PVT. LTD.</h3> SC dismissed the Special Leave Petition due to lack of grounds for entertainment. Delay was condoned, and pending applications were disposed of. - ... Penalty u/s 271D - failure to comply with Section 269SS - reasonable cause u/s 273B for entering into such transactions through journal entries - Tribunal holds that the failure to comply with Section 269SS was on account of reasonable cause on the part of the respondents - HELD THAT:- No good ground to entertain this petition. The Special Leave Petition is dismissed. Pending application(s), if any, stand disposed of. The Supreme Court dismissed the Special Leave Petition, citing no good ground to entertain it. Delay was condoned, and any pending applications were disposed of.
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