Sec. 271(1) of Income Tax Act, 1961— Penalty— A.O. in the assessment order did not record any satisfaction as to for which limb of Section 271 (1)(c), the penalty proceedings have been initiated and merely mentioned at the bottom of the assessment order after computing the income that “penalty proceedings under section 271(1)(c) have been initiated separately, thus there is a violation of the Law in the matter, therefore, there was no justification to levy the penalty under section 271(1)(c) against the assessee - RAJ KUMAR V/s ITO - [2020] 82 ITR (TRIB) 509 (ITAT-DELHI)