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    <title>Penalty Order u/s 271(1)(c) Invalid Due to Lack of AO&#039;s Specific Satisfaction in Initiation.</title>
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    <description>AO having failed to record his satisfaction while initiating proceedings for imposition of penalty u/s 271(1)(c) as to which limb of the provisions of section 271(1)(c) is attracted, the order imposing penalty is invalid - AT</description>
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      <description>AO having failed to record his satisfaction while initiating proceedings for imposition of penalty u/s 271(1)(c) as to which limb of the provisions of section 271(1)(c) is attracted, the order imposing penalty is invalid - AT</description>
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