https://www.taxtmi.com/highlights?id=15807 Merely because the CIT is of the opinion that the penalty levied by the Assessing Officer is on the lower side would not vest the Commissioner with the power of suo motu revision under Section 263 - AT en-us Fri, 15 Nov 2013 14:32:59 +0530 Fri, 15 Nov 2013 14:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15807 Merely because the CIT is of the opinion that the penalty levied by the Assessing Officer is on the lower side would not vest the Commissioner with the power of suo motu revision under Section 263 - AT Highlights Income Tax Fri, 15 Nov 2013 14:32:59 +0530 https://www.taxtmi.com/highlights?id=15807