AO Cannot Demand Negative Evidence of Non-Filing Appeal to Deny Section 270AA Immunity
AO Cannot Demand Negative Evidence of Non-Filing Appeal to Deny Section 270AA Immunity Issue Whether the Assessing Officer can demand “negative evidence” of non-filing of an appeal as a condition to grant immunity from penalty and prosecution under Section 270AA. Whether an order rejecting immunity under Section 270AA passed without considering the assessee’s reply is… Read More »