Held that cash payment was made by the assessee to his wife which was part of consideration received by the asseseee on behalf of the wife from the buyer on the sale of immovable property by the wife.  Levy of penalty under section 271D is not valid as there is no contravention of section 269SS of the Act. If there is a violation of section  269T provision of section 271E is applicable.  (AY. 2010-11)