https://www.taxtmi.com/caselaws?id=779172 Penalty under section 270A could not be sustained without considering the assessee's immunity application on merits. Because the request for immunity was not examined by the Assessing Officer or the appellate authority, the proper course was to remit the matter for fresh consideration. The Assessing Officer was directed to decide the immunity application anew, with all contentions kept open. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779172 Penalty under section 270A could not be sustained without considering the assessee's immunity application on merits. Because the request for immunity was not examined by the Assessing Officer or the appellate authority, the proper course was to remit the matter for fresh consideration. The Assessing Officer was directed to decide the immunity application anew, with all contentions kept open. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779172