https://www.taxtmi.com/caselaws?id=435544 The petitioner's application for immunity under Section 270AA of the Income Tax Act, 1961 was initially rejected due to a filing delay. The petitioner, facing disallowance of certain expenses, paid the tax demand and sought immunity from penalty proceedings. The Court found that the petitioner was not given a hearing before the rejection, as required by law. Consequently, the order was set aside, and the matter was remanded for reconsideration with the petitioner being granted a hearing opportunity. The concerned officer was directed to issue a fresh order based on the petitioner's submissions. en-us Tue, 14 Mar 2023 00:00:00 +0530 Mon, 26 Jun 2023 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435544 The petitioner's application for immunity under Section 270AA of the Income Tax Act, 1961 was initially rejected due to a filing delay. The petitioner, facing disallowance of certain expenses, paid the tax demand and sought immunity from penalty proceedings. The Court found that the petitioner was not given a hearing before the rejection, as required by law. Consequently, the order was set aside, and the matter was remanded for reconsideration with the petitioner being granted a hearing opportunity. The concerned officer was directed to issue a fresh order based on the petitioner's submissions. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435544