2021 (9) TMI 732

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....Mr. E. M. S. Anam, AOR For the Respondent : Mr. N. Venkataraman, ASG Mr. Rupesh Kumar, Adv. Mr. H. R. Rao, Adv. Ms. Gargi Khanna, Adv. Ms. Neela Kedar Gokhle, Adv. Mr. Raj Bahadur Yadav, Adv. Mrs. Anil Katiyar, AOR ORDER UPON hearing the counsel the Court made the following The issue involved in these petitions is imposition of penalty under Section 271D of the Income Tax Act for viola....