https://www.taxtmi.com/highlights?id=67855 Penalty u/s. 271D - contravention to Section 269SS - reasonable cause - staff filled the name of the depositor correctly but the account number was wrongly mentioned - Assessee has proved a reasonable cause of wrongly coating the bank account number of the sister concern which was rectified the next day itself. Thus it is not a fit case for imposition of penalty u/s. 271D r.w.s. 273B of the Act. - AT en-us Mon, 23 Jan 2023 08:42:37 +0530 Mon, 23 Jan 2023 08:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67855 Penalty u/s. 271D - contravention to Section 269SS - reasonable cause - staff filled the name of the depositor correctly but the account number was wrongly mentioned - Assessee has proved a reasonable cause of wrongly coating the bank account number of the sister concern which was rectified the next day itself. Thus it is not a fit case for imposition of penalty u/s. 271D r.w.s. 273B of the Act. - AT Highlights Income Tax Mon, 23 Jan 2023 08:42:37 +0530 https://www.taxtmi.com/highlights?id=67855