In the result, the appeal of the assessee is allowed
Bench: Shri Rama Kanta Panda & Ms. Astha Chandra
property as per the sale agreement dated 30.08.2016 during the relevant previous year from the purchaser, Shri Mahesh Nagesh Hanjagi in violation of provisions of section 269SS attracting penalty u/s 271D of the Act for which the Ld. AO sent information to the Ld. Additional Commissioner of Income Tax, Range-12, Pune (“Addl. CIT”) vide letter dated 06.11.2019 for further