This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Tax authorities can initiate afresh proceeding if earlier proceeding was invalid
Case Law Details
- Case Name
- K K Agarwal and Sons HUF Vs ITO (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Calcutta High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
K K Agarwal and Sons HUF Vs ITO (Calcutta High Court)
Tax authorities can initiate afresh proceeding if earlier proceeding was invalid as per law
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.
Facts:
M/s. KK Agarwal and Sons HUF (“the Petitioner”) was issued a Notice under Section 148A(b) of the Income Tax Act, 1961 (“the IT Act”) for ...
Author Info
