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    <title>2018 (9) TMI 1162 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed both appeals for statistical purposes, remanding the matters back to the Assessing Officer for fresh assessment. The Tribunal found that the Assessing Officer did not conduct a thorough investigation, failed to provide the assessee with a fair opportunity to present evidence, and did not comply with guidelines. The Tribunal directed a reassessment ensuring adherence to guidelines and providing the assessee with a proper hearing.</description>
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      <description>The Tribunal allowed both appeals for statistical purposes, remanding the matters back to the Assessing Officer for fresh assessment. The Tribunal found that the Assessing Officer did not conduct a thorough investigation, failed to provide the assessee with a fair opportunity to present evidence, and did not comply with guidelines. The Tribunal directed a reassessment ensuring adherence to guidelines and providing the assessee with a proper hearing.</description>
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