Assessee, a partnership firm, engaged in business of trading in rubber sheet, rubber crepe, rubber scrap, latex etc. received certain amount  during financial year 2007-08  which was repaid  on different dates. The Assessing Officer levied the penalty on the ground that the amount was repaid on different dates. The Assessing Officer levied the penalty on the ground that repayment was not made  in accordance with requirements of section 269T of the Act. CIT (A) confirmed the order of the Assessing Officer.  Tribunal held that there was no violation of section 269T and that bona fide belief claimed by assessee constitutes reasonable cause for deleting penalty under section 273B and accordingly set aside penalty order. On appeal considering the additional documents brought on record, may invite fresh examination of bona fide belief or reasonable cause that assessee had for not following requirement of law.  Matter remanded to the  Tribunal for disposal in accordance with la (AY. 2008-09)