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    <title>2021 (6) TMI 234 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the reassessment order was invalid as the Assessing Officer did not make any addition on the issue that prompted the reassessment. Consequently, the Tribunal did not address the merits of the disallowed loss claimed by the assessee. The appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal held that the reassessment order was invalid as the Assessing Officer did not make any addition on the issue that prompted the reassessment. Consequently, the Tribunal did not address the merits of the disallowed loss claimed by the assessee. The appeal was allowed in favor of the assessee.</description>
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