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2019 (1) TMI 1719 - SCH - Income TaxPenalty u/s 271D - failure to comply with Section 269SS - reasonable cause u/s 273B for entering into such transactions through journal entries - Tribunal holds that the failure to comply with Section 269SS was on account of reasonable cause on the part of the respondents - HELD THAT:- No good ground to entertain this petition. The Special Leave Petition is dismissed. Pending application(s), if any, stand disposed of.
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