A man from Sikar faced a penalty of Rs 3.99 lakh for under-reporting his income. The Income Tax Department initiated penalty proceedings after he filed an income tax return. However, the ITAT Jaipur found technical mistakes in the penalty notice issued by the Assessing Officer. They noted the absence of specified violation under Section 270A(9) in the penalty proceedings. Consequently, the penalty was quashed, providing full relief to the taxpayer.