Case Law Details
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 assessment for the Financial Year 2015-16. The Notice was issued by the Principal Commissioner of Income Tax (“the PCIT”) who did not have the jurisdiction to issue the Notice for initiating assessment after the lapse of 3 Assessment Years. Thereafter, the proceedings were initiated by the tax authorities.
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