Assessee having received sale consideration of farm tractors in excess of Rs. 2 lakhs in cash and furnished all the details in respect of the sales made by it to various farmers who purchased tractors from the assessee thereby proving the identity of the customers, penalty under s. 271DA for contravention of s. 269ST is not leviable. Penalty is not sustainable also for the reason that the assessee was under a bona fide belief that such payments could be accepted in view of the language of S. 269ST, which uses the expression “single transaction”. AO is directed to delete the penalty. (AY.2018-19 & 2019-20)