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    <title>2020 (2) TMI 1387 - ITAT KOLKATA</title>
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    <description>The Tribunal found the reassessment proceedings initiated by the Assessing Officer to be invalid due to lack of tangible material and procedural lapses in disposing of objections raised by the assessee. Consequently, the Tribunal quashed the initiation of reassessment proceedings and allowed the appeals filed by the assessee in ITA Nos. 1728, 1729, 1730, 1731, and 1732/Kol/2018. The order was pronounced in open court on 19/02/2020.</description>
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      <description>The Tribunal found the reassessment proceedings initiated by the Assessing Officer to be invalid due to lack of tangible material and procedural lapses in disposing of objections raised by the assessee. Consequently, the Tribunal quashed the initiation of reassessment proceedings and allowed the appeals filed by the assessee in ITA Nos. 1728, 1729, 1730, 1731, and 1732/Kol/2018. The order was pronounced in open court on 19/02/2020.</description>
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