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HomeIndirect TaxesNo Revision of Penalty After Tax Amnesty Immunity: Rajasthan High Court 

No Revision of Penalty After Tax Amnesty Immunity: Rajasthan High Court 

Indirect Taxes

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By Mariya Paliwala
No Revision of Penalty After Tax Amnesty Immunity: Rajasthan High Court

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The Rajasthan High Court has dismissed an income tax appeal filed by the department, holding that once an assessee is granted immunity under the Direct Tax Dispute Resolution Scheme (DTDRS), 2016, the tax department cannot reopen or revise penalty proceedings by invoking its revisional powers.  The Bench of Justice Mahendar Kumar Goyal and Justice Bhuwan…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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