2013 (6) TMI 415

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..... 2012 (6) TMI 69 - KARNATAKA HIGH COURT] wherein one of the questions of law considered by the Hon’ble High Court was Whether the revisionary authority has jurisdiction to impose penalty for the first time when it has not been imposed by the adjudicating or assessing authority by invoking Section 80 - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of .....

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..... no penalty under any of these provisions was imposed on them by the Assistant Commissioner, invoking Section 80 of the Act. Though the order-in-original was proposed to be reviewed under Section 84 of the Act, the learned Commissioner dropped the proposal. Hence the present appeal of the department which is directed against the order passed by the Commissioner as revisionary authority. 3. After .....

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