Assessing Officer Initiated Penalty Proceedings u/ss 271D and 271(1)(c) Without Required Satisfaction or Findings.

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....Penalty proceedings u/s 271D - contravention of provisions of section 269SS - the AO initiated penalty proceedings u/s 271(1)(c) and there is no satisfaction recorded for initiation of proceedings u/s 271D nor given any finding that there is any contravention of provisions of section 269SS of the Act. - AT....