IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   05.10.2004 
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 Present:        Mrs P L Bansal  for the Appellant. 
 Mr M K Arora for the Respondent. 
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 +  ITA 330/2002 
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 Admit. 
 The following questions of law are required to be determined by this court: 
 ‘‘1.     Whether the ITAT was correct in law in  confirming the order of the CIT(A) and thereby  deleting the penalty levied u/s 271D of the Income      Tax Act, 1961? 
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 2.Whther the CIT(A) and ITAT have correctly interpreted the provisions of Section 269SS read with Section 271D of the Income Tax Act, 1961? 
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 3.Whether the ITAT is correct in law in holding that provisions of Section 269SS of the Income Tax Act, 1961 are not attracted to  transfer entries? 
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 4.Whether the finding of ITAT in para 12 is perverse particularly in view of its finding in para 7, 10 and 11? ‘‘ 
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 The appellant shall file the paper books as per  rules within three months. 
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 CHIEF JUSTICE 
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 BADAR DURREZ AHMED, J 
 October 05, 2004 
 mv