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2016 (10) TMI 283 - CESTAT AHMEDABADWaiver of penalty u/s 80 - Penalty waived by the AO set aside by the Commissioner in exercise of revisionary powers u/s 84 - Held that:- the Hon’ble High Court of Karnataka in the case of Motor World (2012 (6) TMI 69 - KARNATAKA HIGH COURT) has held that when the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisional authority cannot invoke its jurisdiction and impose penalty for the first time - Decided in favor of assessee.
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