A genuine transaction made in an emergency, doesnot attract penalty u/s 271D

Held that >>>
> A genuine transaction made in an emergency, doesnot attract penalty u/s 271D
> cash paid to meet medical treatment expenditure in emergency, does not attract penalty u/s 271D.

>>> Case Study :::
Mrs Rupali R. Desai v. ACIT 88 ITD 76 (Mum.). In ITO v. Shree Mahaveer Industries 82 TTJ 549 (Jd.)