Section 269SS and 271D of the Income Tax Act, 1961 — Penalty — Assessee gave money to his father after withdrawing it from his bank account towards purchase of land and due to cancellation of the land deal, it was returned to the assessee by his father and the amount was deposited by the assessee to his bank account. the land deal was under process and for acquisition of land the intention of the assessee was to contribute and support his family,thus, this transaction could not be tagged as loan or advance in contravention of section 269SS — Gourant Chandra Nayak vs. Joint Commissioner of income tax [2020] 77 ITR (trib) 192(Cuttack)