Bench: Tribunal.
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