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2018 (12) TMI 293 - 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 - We find no reason to entertain these special leave petitions which are accordingly dismissed. Pending application (s) if any shall stand disposed of.
The Supreme Court dismissed the special leave petitions as they found no reason to entertain them. Delay was condoned, and pending applications were disposed of.
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