https://www.taxtmi.com/caselaws?id=796099 Subsequent judicial developments on the evidentiary relevance of the Shah Commission Report require reconsideration of challenges to reassessment notices where that report may have formed the basis for recorded reasons to believe. The challenges to the notices should be heard together with substantive challenges to reassessment orders for the same assessee and assessment years. Whether the recorded reasons relied solely on the Shah Commission Report or also on other material remains open for determination. The prior dismissal of the writ petitions was set aside, and the notice challenges were directed to be reconsidered afresh with all contentions kept open. en-us Thu, 09 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796099 Subsequent judicial developments on the evidentiary relevance of the Shah Commission Report require reconsideration of challenges to reassessment notices where that report may have formed the basis for recorded reasons to believe. The challenges to the notices should be heard together with substantive challenges to reassessment orders for the same assessee and assessment years. Whether the recorded reasons relied solely on the Shah Commission Report or also on other material remains open for determination. The prior dismissal of the writ petitions was set aside, and the notice challenges were directed to be reconsidered afresh with all contentions kept open. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796099