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<h1>Supreme Court remits case for fresh consideration on re-opening issue for Assessment Year 1996-1997</h1> The Supreme Court granted leave, condoned the delay, and remitted the case to the High Court for fresh consideration on the issue of re-opening for ... Re-opening of assessment - Section 260A - Escapement of assessment - Opening creditors of sundry creditors not not considered by High Court. The Supreme Court condoned the delay, granted leave, and remitted the case to the High Court for de novo consideration on the issue of re-opening for Assessment Year 1996-1997. The High Court had not considered the addition made by the Assessing Officer of unexplained liabilities, so the matter needs to be re-visited. The civil appeal filed by the Department was allowed, and no costs were ordered.