https://www.taxtmi.com/caselaws?id=68220 The Tribunal upheld the CIT(A)'s decision to cancel the penalty under section 271D for the violation of section 269SS, emphasizing the technical nature of the breach and the absence of any substantial violation. The Tribunal declined to interfere with the CIT(A)'s order, ultimately dismissing the appeal of the Revenue. en-us Tue, 27 Apr 2004 00:00:00 +0530 Mon, 28 Mar 2011 13:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68220 The Tribunal upheld the CIT(A)'s decision to cancel the penalty under section 271D for the violation of section 269SS, emphasizing the technical nature of the breach and the absence of any substantial violation. The Tribunal declined to interfere with the CIT(A)'s order, ultimately dismissing the appeal of the Revenue. Case-Laws Income Tax Tue, 27 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68220