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Section 270AA in The Income Tax Act, 1961 270AA. Immunity from imposition of penalty, etc. (1) An assessee may make an application to the Assessing

Income Tax Rules, 1962 129. [ Form of application under section 270AA. [Rule 129 inserted by the Income-tax (Twenty Fifth Amendment) Rules

seeks a direction to Respondent No. 1 to grant immunity under Section 270AA of the Act to the Petitioner from imposition of penalty and prosecution ... Learned counsel for the Petitioner submits that no independent order under section 270AA(4) of the Act has been passed by the Respondent

section (5) has been made accepting the application. [ Similar to Section 270AA from The Income Tax Act, 1961 - Also Refer

Section 113 in The Finance Act, 2023 113. In section 270AA of the Income-tax Act, in sub-section (6), after the words

pursuant to which the applications of the petitioner referable to Section 270AA(4) of the Income Tax Act, 19611 for being accorded immunity from imposition ... November 2021 to avail of the statutory remedy as codified under Section 270AA of the Act. A similar application is stated to have been made

pursuant to which the applications of the petitioner referable to Section 270AA(4) of the Income Tax Act, 19611 for being accorded immunity from imposition ... November 2021 to avail of the statutory remedy as codified under Section 270AA of the Act. A similar application is stated to have been made

impugned Order No.1 in PAN: AABCV1758N bearing DIN:ITBA/PLN/F/270AA/2023-24/1059206899(1) passed by the respective u/s.270AA ... thereby directing grant of immunity under Section 270AA of the Act for the Assessment Year 2020-21. For Petitioner : Mr.Ajay Vohra Senior Advocate

quashing and setting aside the order dated 31.05.2023 passed under Sec.270AA(4) of the Income Tax Act, 1961 (hereinafter referred ... petitioner has already applied for immunity from imposition of penalty under Sec.270AA of the Act. 5.9 The respondent, however, by the impugned order dated

income and therefore immunity from Imposition of penalty as envisaged under Section 270AA of the Act shall not be denied if an assessee qualifies conditions ... enumerated under sub section (1) and (2) of Section 270AA of the Act d. Allow the writ petition with costs; e. Grant any other relief