Penalty u/s. 271DA - deposit of cash in the bank account of the...

Penalty u/s. 271DA - deposit of cash in the bank account of the assessee, directly by the party, at a different location - Considering the nature of business of the assessee and one of such transaction of deposit of cash by a party to a remote location in the bank account of assessee against huge sales volume, we direct to delete the penalty impose d u/s. 271DA of the Act. - AT