As per 271AA penalty is imposed if documentation under subsection 1 and 2 of Section 92D is not maintained.
and penalty under Section 271G is imposed when documentation under section 92D are not furnished on demand by AO.
Aren't these sections simultaneously.
If an assessee has not maintained the documentation(271AA) then obviously he would not be able to submit them(271G).
Therefore in my opinion if documentation u/s 92D not maintained both the penalty sections are triggered.
please assist?