Small Trader's Household Expenses Recorded in Cash Book, No Penalty u/s 271D for Section 269SS Violation.

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....Penalty u/s 271D - assessee is a small trader - household expenses incurred and paid from firm have been entered in cash book debited to assessee's a/c and crediting the A/c of firm M/s Rambilas Shiv Kumar, hence no 'money' passed from firm to the assessee - the transaction between the assessee and firm was current account in nature and was not a loan or deposit and hence there is no violation of section 269SS - no penalty....