Penalties u/ss 271D and 271E deleted due to genuine cash transactions and reasonable cause u/s 273B.

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....Penalty u/s 271D and 271E - violation of provision of section 269SS and 269T - Loan or deposits in Cash - Belief on the part of the assessee in view of the past history of the case that deposit/repayment by its members in cash is bonafide belief - Considering the bonafide and genuine transaction, reasonable cause in terms of section 273B of the Act, exist in the case of the assessee - Penalty deleted - AT....