This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC Grants Section 270AA Immunity as Penalty Notice Failed to Specify Misreporting
Case Law Details
- Case Name
- Schneider Electric South East Asia (HQ) Pvt Ltd Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Schneider Electric South East Asia (HQ) Pvt Ltd Vs ACIT (Delhi High Court)
The Delhi High Court allowed the writ petition challenging the order dated 09.03.2022 passed under Section 270AA(4) of the Income-tax Act, whereby the petitioner’s application seeking immunity from penalty under Section 270A for Assessment Year 2018-19 had been rejected. The petitioner had also sought a direction for grant of immunity in respect of the income assessed through the assessment order dated 23.06.2021.
The petitioner contended that the rejection order was barred by limitation under Section 270AA(4) as it w...
Author Info
