Case of Sanjabij Tari vs Kishore S Barcor, SC Judgement Dated 25th September 2025. The court viewed that any breach of Section 269SS, is subject to a penalty only under Section 271D of the Income Tax Act. Further neither Section 269SS nor 271D state that any transaction in breach thereof will be illegal, invalid or statutorily void. Therefore, any violation of Section 269SS would not render the transaction unenforceable under Section 138 of the Negotiable Instruments Act.