The assessee had filed its returns which included a transfer pricing report. TPO  issued on 18-2-2014, giving time up to 25-3-2014.Assessee did not comply with said notice. On 5-12-2014, second notice was issued by TPO for  proposing penalty under section 271G. Assessee contested said notice and it eventually culminated in impugned order dated 22-6-2015 whereby TPO imposed penalty under section 271G. Assessee filed writ petition contending that since jurisdiction and authority to impose penalty under section 271G was with Assessing Officer till 1-10-2014, impugned penalty order passed on basis of show-cause notice issued prior to that date was invalid. High Court held that, on facts, since event of default occurred in March, 2014 i.e. well prior to date of coming into force amendment in section 271G by Finance (No.2) Act, 2014, dated 1-10-2014,  order was  without jurisdiction and  set aside. SLP of the Revenue is dismissed.  Whether special leave petition filed against order of High Court was to be dismissed. (AY. 2011-12)