SURJIT KAUR ,PUNJAB vs. ITO WARD 3 , KHANNA, PUNJAB
ITA 1136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Jan 2026AY 2017-18
Bench: Tribunal.
For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 269SSection 269TSection 271D
2. Pursuant to a reference as received from ITO, Ward-3, Khanna for initiation of penalty u/s 271D for violation of Sec.269SS, a show- cause notice was issued by Ld. Addl. CIT, Range-4, Ludhiana (AO) on
27-10-2021. It was stated therein that the assessee sold a plot during
FY 2016-17 and received sale consideration of Rs.7.41
