https://www.taxtmi.com/highlights?id=68865 Immunity u/s 270AA - Period of limitation for filing an application - Penalty proceedings u/s 270A - The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity. - AO directed to reconsider the application - HC en-us Wed, 22 Mar 2023 10:26:29 +0530 Wed, 22 Mar 2023 10:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68865 Immunity u/s 270AA - Period of limitation for filing an application - Penalty proceedings u/s 270A - The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity. - AO directed to reconsider the application - HC Highlights Income Tax Wed, 22 Mar 2023 10:26:29 +0530 https://www.taxtmi.com/highlights?id=68865