https://www.taxtmi.com/caselaws?id=784939 Application for immunity from penalty under Section 270AA was found to have been filed; the impugned order declining immunity failed to disclose reasons or identify which statutory condition was unmet, and therefore showed no application of mind. The absence of reasons rendered the order unsustainable; consequently the order is set aside and the assessing officer is directed to reconsider the applicant's Form 68 request for immunity and pass a fresh reasoned order strictly in accordance with law. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784939 Application for immunity from penalty under Section 270AA was found to have been filed; the impugned order declining immunity failed to disclose reasons or identify which statutory condition was unmet, and therefore showed no application of mind. The absence of reasons rendered the order unsustainable; consequently the order is set aside and the assessing officer is directed to reconsider the applicant's Form 68 request for immunity and pass a fresh reasoned order strictly in accordance with law. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784939