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Penalty Imposed u/s 271G Deemed Invalid as Default Occurred Before October 2014 Amendment Took Effect.

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....Penalty imposed u/s 271G - default in producing certain documents - since “event of default” occurred in March, 2014 i.e. well prior to the date of coming into force the amendment (i.e. 01.10.2014), the impugned order was wholly without jurisdiction....