Penalty Waived for Cash Loan Violation: Section 271D Penalty Overturned Due to "Reasonable Cause" u/s 273B.

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....Penalty u/s 271D - obtaining cash loan in contravention of section 269SS - the cash has been deposited directly in the Bank account of assessee, for which assessee has no control - considering the issue in the light of "reasonable cause" u/s 273B, penalty waived.....