Tax authorities can initiate afresh proceeding if earlier proceeding was invalid

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 initiating assess...