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    <title>2016 (1) TMI 167 - ITAT KOLKATA</title>
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    <description>The tribunal allowed the appeal, declaring the reassessment order void ab initio and bad in law due to the invalid reference to the Transfer Pricing Officer. Consequently, other grounds became infructuous, and no decision was given on the merits of the case. The appeal of the assessee was allowed.</description>
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      <description>The tribunal allowed the appeal, declaring the reassessment order void ab initio and bad in law due to the invalid reference to the Transfer Pricing Officer. Consequently, other grounds became infructuous, and no decision was given on the merits of the case. The appeal of the assessee was allowed.</description>
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