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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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English