https://www.taxtmi.com/caselaws?id=776111 The ITAT Visakhapatnam held that the CIT (Pr.) exceeded jurisdiction by directing the AO to initiate penalty proceedings under section 271(1)(c) during revision under section 263. The Tribunal affirmed that the CIT cannot compel the AO to initiate penalty proceedings if they were not commenced initially, referencing Punjab & Haryana HC precedent. Consequently, the order passed under section 263 was set aside, and the assessee's appeal was allowed. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776111 The ITAT Visakhapatnam held that the CIT (Pr.) exceeded jurisdiction by directing the AO to initiate penalty proceedings under section 271(1)(c) during revision under section 263. The Tribunal affirmed that the CIT cannot compel the AO to initiate penalty proceedings if they were not commenced initially, referencing Punjab & Haryana HC precedent. Consequently, the order passed under section 263 was set aside, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776111