https://www.taxtmi.com/highlights?id=40873 Power of CIT(A) to enhance the penalty - the authority who has recorded satisfaction alone can levy penalty. In our considered view, the CIT(A) in the present case has exceeded his jurisdiction and has levied penalty on the addition for which the satisfaction was recorded by the Assessing Officer. en-us Thu, 16 Aug 2018 07:50:50 +0530 Thu, 16 Aug 2018 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40873 Power of CIT(A) to enhance the penalty - the authority who has recorded satisfaction alone can levy penalty. In our considered view, the CIT(A) in the present case has exceeded his jurisdiction and has levied penalty on the addition for which the satisfaction was recorded by the Assessing Officer. Highlights Income Tax Thu, 16 Aug 2018 07:50:50 +0530 https://www.taxtmi.com/highlights?id=40873