Penalty u/s 271G Not Justified for Submitted Info Rejected by TPO; Compliance with Section 92D(3) Met.

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....Penalty u/s 271G - the basic requirement for penalty is that the assessee failed to submit the relevant information/document required u/s 992D(3) - the necessary information was given but was not acceptable by TPO so these facts nowhere entitled the TPO to levy the penalty....