Tax authorities can initiate afresh proceeding if the earlier proceeding was invalid as per law

Last updated: 26 December 2022

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The Calcutta High Court has ruled that Income Tax authorities can initiate fresh assessment proceedings if the earlier ones were legally invalid. In this case, a notice was issued by an authority lacking the proper jurisdiction, rendering the initial proceedings void. However, the court clarified that this invalidity does not prevent the tax authorities from starting new proceedings correctly, in accordance with the law.

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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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