CIT(A) has no jurisdiction to allow or reject claim of immunity from penalty u/s 270AA – ITAT
July 11, 2023
Income Tax, ITAT
CIT(A) has no jurisdiction to allow or reject claim of immunity from penalty u/s 270AA – ITAT In an important judgment ITAT has held that First Appellate Authority has no jurisdiction to enter into the question of allowing or rejecting claim of the immunity from imposition of penalty …