Penalty U/s. 271G cannot be imposed in Absence of specific allegation of non-compliance

CIT Vs M/s. Gillette India Ltd. (Rajasthan High Court) What is clearly discernable from the penalty order is that reference was not made to any particular or specific date by which assessee was required to submit the documents; or whether the same were furnished within 30 days or within the extended period of 30 days thereafter. Penalty under Section 271G cannot be imposed in this manner. A specific finding should be recorded on the date by which the assessee was required to furnish documents and whether documents were furnished, if not which documents were not furnished and whether any extens...