Levy of penalty u/s 271D V/S 271E - alleged violation of section...

Levy of penalty u/s 271D V/S 271E - alleged violation of section 269SS having received Rs.15.50 lacs, in cash from wife - allegation of default specified u/s. 269-T - wrong mention of a section (provision of law) - the penalty u/s. 271D, though not time barred, is not maintainable in the absence of the necessary jurisdiction - the penalty levied is for the default specified u/s. 269-T, and though merited on the whole sum and, in any case, part thereof, is not sustainable in the absence of any penalty having been initiated or levied u/s. 271-E - AT