Powers of the Commissioner while dealing with penalty appeal are ...
Commissioner's Powers in Penalty Appeals: Confirm, Cancel, Enhance, or Reduce Penalties Only, No Additional Investigations.
July 1, 2015
Case Laws Income Tax AT
Powers of the Commissioner while dealing with penalty appeal are restricted to the penalty proceedings only. He may confirm or cancel the imposition of penalty. He may enhance or reduce the penalty. He cannot give direction to the AO for exploring the additions in an assessment - AT
View Source