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Appeal against 270AA

Mallikarjuna rao (CA- Articleship) (1 Points)

18 June 2020

what is the time limit for making an appeal to CIT(A) against the order of AO rejecting the granting of immunity from imposing penalty under sec 270AA??

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RAJAT SHARMA (AUDIT ASSISTANT) (179 Points)
Replied 19 June 2020

Sir order of rejecting the application u/s270AA is final so no appeal can be made against it. You have two option on rejecting the application u/s 270AA.

1. You can move an application u/s 273A after fulfulling conditions laid down there.
OR
2. You can file an appeal to CIT(A) against the Assessment order witin 30 days from the date of service of the notice of demand relating to the assessment or penalty.
However where an application has been made u/s 270AA , the period starting from the date on which the application is made to the date on which the order rejecting the application is served on you shall be excluded for countuing time limit of 30 days.

So you can proceed accordingly.