Dismissing the appeal the Tribunal held that the registered document filed by the assessee, wherein all the pages were duly signed by both the vendor and purchaser, clearly showed that the assessee had received part of the sale consideration of Rs. 1,60,00,000 in cash. The contention of the assessee that the consideration clause of the deed of sale had wrongly entered the mode of transaction as cash while in reality it was an adjustment of an existing debt through a journal entry was not tenable in any court of law in the absence of any material evidence. If the assessee had a claim that a wrong entry had been made in a document, which was duly signed by both the vendor and purchaser and registered by the Sub-Registrar of the State Revenue Department the assessee should have approached the Appellate Authority of the Tamil Nadu State Revenue Department for any modification, addition or deletion, which was not done in this case. Under the above facts and circumstances, the Commissioner (Appeals) had rightly confirmed the penalty levied under section 271D of the Act.(AY.2017-18)