Penalty u/s 270A can not be levied for additions made on estimation basis. Penalty on the basis of findings in…
CIT(A) has no jurisdiction to allow or reject claim of immunity from penalty u/s 270AA - ITAT In an important…
Merely because assessee accepted disallowance made by Assessing Officer, it cannot automatically lead to conclusion that assessee under reported income…
Penalty u/s 270A can not be imposed without first disposing application in Form No. 68 for immunity from penalty ABCAUS…