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    <title>2020 (12) TMI 820 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the Assessing Officer (AO) lacked jurisdiction to pass the final assessment order without awaiting the Dispute Resolution Panel&#039;s (DRP) directions. The final assessment order issued on 27.01.2020 was deemed null and void, and subsequently quashed. The assessee&#039;s appeal was allowed, leading to the cancellation of the final assessment order by the AO. The order was pronounced on 18th December 2020.</description>
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      <title>2020 (12) TMI 820 - ITAT KOLKATA</title>
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      <description>The Tribunal held that the Assessing Officer (AO) lacked jurisdiction to pass the final assessment order without awaiting the Dispute Resolution Panel&#039;s (DRP) directions. The final assessment order issued on 27.01.2020 was deemed null and void, and subsequently quashed. The assessee&#039;s appeal was allowed, leading to the cancellation of the final assessment order by the AO. The order was pronounced on 18th December 2020.</description>
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