https://www.taxtmi.com/caselaws?id=447917 The Rajasthan HC allowed the petitioner's revision petition challenging penalty imposition under Section 270A. The assessee had voluntarily disclosed GST input tax credit provision merged with expenses during scrutiny proceedings, which authorities had not detected despite issuing multiple notices under Section 142. The court found that the assessing authority violated natural justice by denying requested personal hearing and passed a non-speaking order without specifying which sub-clause of Section 270A(9) applied. The revisional authority's cursory finding that clauses (a) and (c) applied was based on assumptions rather than facts. Since the income was voluntarily disclosed and not detected by authorities, sub-clauses (a) and (c) of Section 270A(9) were not attracted, making penalty waiver under Section 270AA applicable. en-us Thu, 04 Jan 2024 00:00:00 +0530 Mon, 06 May 2024 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447917 The Rajasthan HC allowed the petitioner's revision petition challenging penalty imposition under Section 270A. The assessee had voluntarily disclosed GST input tax credit provision merged with expenses during scrutiny proceedings, which authorities had not detected despite issuing multiple notices under Section 142. The court found that the assessing authority violated natural justice by denying requested personal hearing and passed a non-speaking order without specifying which sub-clause of Section 270A(9) applied. The revisional authority's cursory finding that clauses (a) and (c) applied was based on assumptions rather than facts. Since the income was voluntarily disclosed and not detected by authorities, sub-clauses (a) and (c) of Section 270A(9) were not attracted, making penalty waiver under Section 270AA applicable. Case-Laws Income Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447917