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
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
Section
270A , where the proceedings for penalty under Section 270A has
not been initiated under the circumstances, referred to in sub-
Section (9) of Section ... section (2) of section 249 , grant
immunity from imposition of penalty under section 270A
and initiation of proceedings under section 276C or section
286CC, where
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 ... section 9 of the Section
2025:KER:72695
WP(C) NO. 35865 OF 2025
10
270A is concerned, the immunity stipulated in Section
270AA would
Section 270A of the
Income Tax Act, 1961 ['the Act'] for the Assessment Year 2017-18.
Petitioner also seeks immunity under Section 270AA ... impugned order under Section 270A of the Act is
set aside and the respondents are directed to grant immunity under Section
270AA
Section 270A of the
Income Tax Act, 1961 ['the Act'] for the assessment year 2018-19.
Petitioner also seeks immunity under Section 270AA ... impugned order under Section 270A of the Act is
set aside and the respondent is directed to grant immunity under Section
270AA
