https://www.taxtmi.com/caselaws?id=443135 The court held that the petitioner must respond to the Show Cause Notice challenging the imposition of penalty under Section 271D of the Income Tax Act, 1961, as they had prima facie violated Section 269SS. The court dismissed the writ petition, directing the petitioner to reply to the notice within one week and defend themselves. The respondent was instructed to decide on the Show Cause Notice impartially and in accordance with the law. The petitioner was not awarded costs, and related petitions were closed. en-us Tue, 22 Aug 2023 00:00:00 +0530 Sat, 16 Sep 2023 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443135 The court held that the petitioner must respond to the Show Cause Notice challenging the imposition of penalty under Section 271D of the Income Tax Act, 1961, as they had prima facie violated Section 269SS. The court dismissed the writ petition, directing the petitioner to reply to the notice within one week and defend themselves. The respondent was instructed to decide on the Show Cause Notice impartially and in accordance with the law. The petitioner was not awarded costs, and related petitions were closed. Case-Laws Income Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443135