Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
271B ( in all three AYs), the ld AR for the assessee submits that the assessee made declaration under IDS, the provisions of section 271D are not applicable. On merits it is submitted that the assessee did not take any loan and therefore the provisions of section 271D are not applicable. The amount involved was booking advances and not loan