https://www.taxtmi.com/caselaws?id=799703 Section 270AA permits determination of an immunity application only after expiry of the statutory appeal period, as grant of immunity is conditional on that expiry and other prescribed requirements. Rejection remains impermissible without a meaningful opportunity of hearing under the proviso to Section 270AA(4). A one-day notice to appear, followed immediately by rejection, does not provide adequate time to produce records and substantiate the immunity claim and breaches principles of natural justice. Immunity applications must therefore be reconsidered after an effective hearing and consideration of submissions and supporting material. en-us Mon, 21 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799703 Section 270AA permits determination of an immunity application only after expiry of the statutory appeal period, as grant of immunity is conditional on that expiry and other prescribed requirements. Rejection remains impermissible without a meaningful opportunity of hearing under the proviso to Section 270AA(4). A one-day notice to appear, followed immediately by rejection, does not provide adequate time to produce records and substantiate the immunity claim and breaches principles of natural justice. Immunity applications must therefore be reconsidered after an effective hearing and consideration of submissions and supporting material. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799703