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 ... Officer to grant immunity from imposition of penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils
Section 129 in Income Tax Rules, 1962
129. [ Form of application under section 270AA. [Rule 129 inserted by the Income-tax (Twenty Fifth Amendment) Rules ... Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall
rightly
imposed the penalty under Section 270A of the Act and declined the
immunity under Section 270AA of the Act.
6. This court ... which limb of Section 270A of the Act is attracted
and how the ingredient of sub-section (9) of Section
270A is satisfied
section 439 and initiation of proceedings under section 478 or 479. (4) No immunity under sub-section (3) shall be granted if penalty under section ... section (1)(a), if an order under sub-section (5) has been made accepting the application. [ Similar to Section 270AA from The Income
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 ... petitioner would fall within the
exclusionary provisions enshrined in sub-section (3) of Section 270AA
and thus the Court would hold that the respondent
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 ... petitioner would fall within the
exclusionary provisions enshrined in sub-section (3) of Section 270AA
and thus the Court would hold that the respondent
penalty proceedings initiated under
Sec.270A(9) of the Act does not find its place for
immunity under Sec.270AA(1) read with Section
270AA ... 2023 JUDGMENT DATED: 12/08/2025
undefined
provision of sub-section (3) of sec.270AA of the Act,
immunity cannot be granted only in cases
section (4) shall be final.
(6) No appeal under section [ section 246 or] section
246A or an application for revision under section 264
shall ... circumstances referred to in sub-section (9) of Section 270A .
23. Sub-section (4) of Section 270AA provides that the assessing
officer shall pass
section (2) of section 249 , grant
immunity from imposition of penalty under section
270A and initiation of proceedings under section 276C
or section 276CC , where ... order under sub-section (4) has
been made accepting the application.]"
19. Sub- section 3 of Section 270AA reads in mandatory terms. A meaningful
