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    <title>2026 (6) TMI 151 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC, following Supreme Court directions in connected reassessment matters, set aside the Single Judge&#039;s order and remitted the writ petition for fresh consideration. It did not decide the merits of the challenge, including the validity, scope, retrospectivity, or applicability of the amended reassessment provisions. The parties&#039; contentions were left open, with liberty preserved for the assessee to challenge Section 147A and related provisions and to place additional material before the writ court. The effect is procedural restoration of the matter for redetermination without adjudicating the substantive tax controversy.</description>
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    <pubDate>Tue, 19 May 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=792770</link>
      <description>The Karnataka HC, following Supreme Court directions in connected reassessment matters, set aside the Single Judge&#039;s order and remitted the writ petition for fresh consideration. It did not decide the merits of the challenge, including the validity, scope, retrospectivity, or applicability of the amended reassessment provisions. The parties&#039; contentions were left open, with liberty preserved for the assessee to challenge Section 147A and related provisions and to place additional material before the writ court. The effect is procedural restoration of the matter for redetermination without adjudicating the substantive tax controversy.</description>
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