https://www.taxtmi.com/caselaws?id=799617 Section 270AA(2) penalty immunity requires an assessee to furnish the prescribed Form 68 declaration regarding non-filing of an appeal; it does not warrant a demand for documentary proof of that negative fact. A declaration may also confirm that any appeal filed will be withdrawn or treated as withdrawn. Rejection of an immunity application on the premise that no reply was filed is unsustainable where the reply was on record and available for consideration. The application requires objective reconsideration on the available material under the statutory framework. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799617 Section 270AA(2) penalty immunity requires an assessee to furnish the prescribed Form 68 declaration regarding non-filing of an appeal; it does not warrant a demand for documentary proof of that negative fact. A declaration may also confirm that any appeal filed will be withdrawn or treated as withdrawn. Rejection of an immunity application on the premise that no reply was filed is unsustainable where the reply was on record and available for consideration. The application requires objective reconsideration on the available material under the statutory framework. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799617