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    <title>2020 (6) TMI 31 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the ACIT, Circle-23(1), Hooghly did not have jurisdiction to pass assessment orders for the assessment year 2015-16, as jurisdiction lay with the ITO, Ward-23(4), Hooghly. The assessments completed by the ACIT were deemed void ab initio. Citing precedents, the Tribunal quashed the assessment orders, upholding the assessee&#039;s argument. The appeals of the assessee were allowed.</description>
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