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2020 (3) TMI 1378 - CALCUTTA HIGH COURTBlock assessment - Addition to the assessee on a “protective basis” - protective addition was made in connection with a block assessment order made in the case of Shaw Wallace & Co. Ltd. (SWC) where these additions were made in a “substantive manner” - According to the tribunal, since this substantive addition had been set aside and remanded, the case of the assessee required a re-look - HELD THAT:- We find from the impugned order of the tribunal that it has not confined itself to this narrow issue but has made consideration of issues which were not remanded to it. We find also from the impugned order of the tribunal has not addressed these issues in the manner that they should have been dealt with in accordance with the earlier order of the tribunal For those reasons, we set aside the impugned order of the tribunal dated 31st March, 2005. As fifteen years have elapsed, we direct the tribunal to redetermine the appeal as expeditiously as possible by hearing the parties and by a reasoned order preferably within four months of communication of this order.
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