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![Re-Assessment without any ‘Fresh Tangible Materials’ is Invalid: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment without any ‘Fresh Tangible Materials’ is Invalid: ITAT Kolkata [Read Order]")
Re-Assessment without any ‘Fresh Tangible Materials’ is Invalid: ITAT Kolkata [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal, recently in ACIT v. BNK E Solutions Pvt Ltd, ruled that re-assessment solely based on the...