Capital Gains as offered by the assessee and accepted the returned income. However, since the assessee received consideration of Rs.1.50 Lacs in cash, Ld. AO proposed penalty u/s 271D for contravention of provisions of Sec.269SS. Subsequently, impugned penalty was levied on the assessee vide order dated 16-09-2024. The concluding para of penalty order read as under: - This order