Penalty levied u/s. 271D and 271E - The assessee has filed affidavits of the lenders who are...

Penalty levied u/s. 271D and 271E - The assessee has filed affidavits of the lenders who are agriculturist to substantiate that they have advanced cash loan for the purpose of repayment of arrears of loan to Geeta Sanstha - The circumstances under which cash loan was accepted and repaid have been explained - No penalty - AT .....

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