{"id":2812,"date":"2025-10-01T13:53:11","date_gmt":"2025-10-01T13:53:11","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2812"},"modified":"2025-10-01T13:53:12","modified_gmt":"2025-10-01T13:53:12","slug":"income-tax-sc-judgement-dated-25-09-2025-cash-loans-above-rs-20000-enforceable-despite-section-269ss-violation","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/income-tax-sc-judgement-dated-25-09-2025-cash-loans-above-rs-20000-enforceable-despite-section-269ss-violation\/","title":{"rendered":"Income Tax, SC Judgement Dated 25\/09\/2025 &#8211; Cash Loans above Rs 20,000 Enforceable despite section 269SS Violation\u00a0"},"content":{"rendered":"\n<p><em>Case of Sanjabij Tari vs Kishore S Barcor, SC Judgement Dated 25<sup>th<\/sup>\u00a0September 2025.<\/em>\u00a0The 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\u00a0\u00a0Act.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/101fxYNy_u00sT1X42YSIoBqwIrkMGML8\/view?usp=sharing\"><em>(Link: SC Judgement Dated 25\/09\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Sanjabij Tari vs Kishore S Barcor, SC Judgement Dated 25th\u00a0September 2025.\u00a0The court viewed that any breach of Section [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-2812","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, SC Judgement Dated 25\/09\/2025 - Cash Loans above Rs 20,000 Enforceable despite section 269SS Violation\u00a0 - Bhatia Bhola &amp; 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