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    <description>The Tribunal quashed the reassessment proceedings initiated by the AO due to incorrect facts and lack of proper application of mind. Consequently, the assessment order was quashed, and the appeal of the assessee was allowed. The Tribunal criticized the Departmental Representative for inadequate preparation and representation. The appeal of the assessee in ITA No. 3877/DEL/2019 was allowed.</description>
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      <description>The Tribunal quashed the reassessment proceedings initiated by the AO due to incorrect facts and lack of proper application of mind. Consequently, the assessment order was quashed, and the appeal of the assessee was allowed. The Tribunal criticized the Departmental Representative for inadequate preparation and representation. The appeal of the assessee in ITA No. 3877/DEL/2019 was allowed.</description>
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