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

Tax authorities can initiate afresh proceeding if the earlier proceeding was invalid as per law https://www.taxtmi.com/article/detailed?id=10920 An approval and notice to reopen assessment issued by an authority lacking the specified jurisdictional power is legally unsustainable and renders the notice and subsequent proceedings invalid; however, invalidation on jurisdictional grounds does not prevent tax authorities from initiating fresh proceedings if those are commenced by the properly specified authority and comply with procedural prerequisites, including the opportunity to be heard. en-us Fri, 30 Dec 2022 12:20:31 +0530 Fri, 30 Dec 2022 12:20:31 +0530 TaxTMI RSS Generator Tax authorities can initiate afresh proceeding if the earlier proceeding was invalid as per law https://www.taxtmi.com/article/detailed?id=10920 An approval and notice to reopen assessment issued by an authority lacking the specified jurisdictional power is legally unsustainable and renders the notice and subsequent proceedings invalid; however, invalidation on jurisdictional grounds does not prevent tax authorities from initiating fresh proceedings if those are commenced by the properly specified authority and comply with procedural prerequisites, including the opportunity to be heard. Articles Income Tax Fri, 30 Dec 2022 12:20:31 +0530 https://www.taxtmi.com/article/detailed?id=10920