Tax authorities can initiate afresh proceeding if the earlier proceeding was invalid as per law
Last updated: 26 December 2022
Court :
Calcutta High Court
Brief :
The Hon’ble Calcutta High Court ("the High Court") in the case of M/s. KK Agarwal and Sons HUF v. Income Tax Officer (WPA 25770 of 2022) dated December 14, 2022, held that Income Tax authorities can initiate afresh proceedings if the previous proceeding were invalid as per law.
Citation :
WPA 25770 of 2022
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Bimal Jain
Published in Income Tax
Views : 256
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