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 procee

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