Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
Issue Favourable to Tax Payer ?:- no
Held - The appellants would contend that the DGGI (East), Kolkata is the Zonal Unit for the entire Eastern India and their jurisdiction would exten.....
Issue Favourable to Tax Payer ?:- no
Held - In the facts of the present case, we find that the investigations were initiated by various jurisdictional authorities against different ent.....