2021 (2) TMI 76

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in section 269SS - no genuinity or bonafideness in the transaction done by the assessee and it will not amount to reasonable cause for the purpose of exercise or discretion by the Assessing Officer under Section 273B - HELD THAT:- SLP dismissed. - Special Leave Petition (Civil) Diary No(s). 23986/2019 Diary No(s). 21890/2020 (XII) - - - Dated:- 22-1-2021 - HON'BLE MR. JUSTICE UDAY UMESH .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X