https://www.taxtmi.com/highlights?id=96027 Petitioner's entitlement to immunity under Section 270AA was the sole issue. The court found the petitioner had filed Form 68 seeking immunity and that s.270AA(3) imposes a mandatory duty on the Assessing Officer to grant immunity once statutory conditions are satisfied; an order declining immunity must disclose which condition(s) were unmet. The impugned order contained no reasons or application of mind and was therefore vitiated as a nullity; it was set aside and the AO directed to reconsider the Form 68 application and pass a reasoned order in accordance with law. - HC en-us Wed, 14 Jan 2026 12:04:32 +0530 Wed, 14 Jan 2026 12:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96027 Petitioner's entitlement to immunity under Section 270AA was the sole issue. The court found the petitioner had filed Form 68 seeking immunity and that s.270AA(3) imposes a mandatory duty on the Assessing Officer to grant immunity once statutory conditions are satisfied; an order declining immunity must disclose which condition(s) were unmet. The impugned order contained no reasons or application of mind and was therefore vitiated as a nullity; it was set aside and the AO directed to reconsider the Form 68 application and pass a reasoned order in accordance with law. - HC Highlights Income Tax Wed, 14 Jan 2026 12:04:32 +0530 https://www.taxtmi.com/highlights?id=96027