No penalty for sec. 269T of sec. 269SS violation if cash dealings were made amongst firms formed by

IT : Where assessee-firm received a sum of Rs. 4.35 lakhs in cash from its sister concern and repaid a sum of Rs. one lakh in cash to sister concern, transfer of cash by one firm to another would operate as a reasonable cause and, therefore, levy of penalty under sections 271D and 271E upon assessee was not justified