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    <title>2017 (11) TMI 2005 - ITAT KOLKATA</title>
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    <description>The ITAT allowed the appeal of the assessee, emphasizing the importance of adhering to legal procedures and judicial directives. The reassessment order was deemed bad in the eyes of the law due to the AO&#039;s failure to comply with the Hon&#039;ble Supreme Court&#039;s directions in GKN Driveshaft (India) Ltd. case. The ITAT admitted the additional ground of appeal based on the legal issue of non-compliance with the Supreme Court&#039;s directives, underscoring the significance of following legal procedures and court orders in the reassessment process.</description>
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