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Assessing Officer Omits Satisfaction Note, No Penalty Imposed for Loan Violations u/s 271D and 269SS.

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....Penalty u/s 271D - receipt of loan / deposit in violating of section 269SS - Assessing officer had not recorded any satisfaction regarding the penalty proceedings u/s 271D of the Act in the assessment order passed u/s 143(3) - No penalty.....