Cash Loan Repayment Penalty u/s 271E: Liberal Interpretation of "Reasonable Cause" in Section 273B Urged to Avoid Penalties.

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....Penalty order passed u/s 271E - reasonable cause - cash loan from her husband and mother-in-law which has been repaid in cash - the expression “reasonable cause” in section 273B for non imposition of penalty u/s.271D and 271E would have to be construed liberally.....