Provisional assessment remanded for fresh finalisation in line with prior High Court directions.

Provisional assessment was required to be finalised afresh in light of directions already issued by the High Court in connected writ proceedings. The Tribunal noted that those judicial directions governed the course of finalisation, so the appellate forum should not itself conclusively determine the matter. The dispute was therefore sent back to the adjudicating authority for reconsideration and fresh decision in accordance with law and the High Court's directions.

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Issues: Whether the matter relating to provisional assessment should be finalised afresh by the adjudicating authority in the light of the directions of the High Court.

Analysis: The Tribunal noted that the High Court had already passed directions in the connected writ proceedings and that the provisional assessments were required to be finalized in accordance with those directions. In view of the subsequent judicial directions, the Tribunal held that the matter required reconsideration by the adjudicating authority rather than final determination at the appellate stage.

Conclusion: The matter was remanded to the adjudicating authority for fresh decision in accordance with law and the directions of the High Court.

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