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    <title>2023 (10) TMI 127 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the challenges to the legality and jurisdiction of the reassessment proceedings. The matter was remanded to the Assessing Officer for further verification of the addition for cessation of liability and findings on interest paid, with directions to allow the claim based on evidence provided by the assessee in accordance with the law. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal dismissed the challenges to the legality and jurisdiction of the reassessment proceedings. The matter was remanded to the Assessing Officer for further verification of the addition for cessation of liability and findings on interest paid, with directions to allow the claim based on evidence provided by the assessee in accordance with the law. The appeal was partly allowed for statistical purposes.</description>
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