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of <h1>Assessment Order Annulled and Remanded for Reconsideration Following SC Guidelines; All Issues Open for New Adjudication.</h1> The Madras HC annulled the assessment order dated 27.06.2019 and remanded the case to the Assessing Authority for reconsideration, guided by the SC ... Taxability of unincorporated associates - principle of mutuality - Applicability of decision in the case of STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT] - HELD THAT:- The impugned order is dated 27.06.2019, whereas the judgment of the Supreme Court is dated 03.10.2019 and the Officer did not thus have occasion to take note of the same. Hence impugned order of assessment dated 27.06.2019 is set aside and the matter remitted to the file of the Assessing Authority to re-done in the light of the judgment of the Supreme Court in Calcutta Club Limited. The writ petition is disposed off. The Madras High Court set aside an assessment order dated 27.06.2019 and remitted the matter back to the Assessing Authority to be re-done in light of the Supreme Court judgment in State of West Bengal V. Calcutta Club Limited. All issues are left open for fresh adjudication. The writ petition was disposed with no costs.
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