Penalty Imposed for Cash Loans: Business Exigency Not a "Reasonable Cause" u/s 273B.

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....Levy of penalty u/s 271D - The reasons given by the assessee that there is a business exigency in as much he needs to make the payment for purchase of landed properties, the reasons given by the assessee is not coming within the purview of reasonable cause as defined u/s 273B....