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HomeDirect TaxFailure To Decide Immunity Application U/S 270AA Vitiates Penalty Proceedings: ITAT

Failure To Decide Immunity Application U/S 270AA Vitiates Penalty Proceedings: ITAT

Direct Tax

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By Mariya Paliwala
itat

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The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a penalty of ₹5.86 lakh imposed on an individual taxpayer after holding that the Assessing Officer (AO) failed to decide the assessee’s application seeking immunity under Section 270AA of the Income Tax Act.  The bench of Anikesh Banerjee (Judicial Member) and Girish Agrawal…

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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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