The assessee received ₹5.22 lakh in cash as the entire sale consideration for an immovable property at the time of execution and registration of the sale deed. The JCIT levied penalty under section 271D alleging violation of section 269SS. The  Tribunal held that the expression “specified sum” inserted in section 269SS by the Finance Act, 2015 covers only advances received in relation to transfer of immovable property and not the entire sale consideration received at the time of registration. Such transactions are governed by section 269ST and not section 269SS. Since no advance had been received by the assessee, invocation of section 269SS and levy of penalty under section 271D were unsustainable. Accordingly, the penalty was deleted. Appeal allowed. [AY.2017-18]