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    <title>2026 (8) TMI 51 - KARNATAKA HIGH COURT</title>
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    <description>Reassessment notices issued solely on the basis of the Shah Commission report on illegal mining were challenged as invalid. The notes state that a coordinate-bench decision in a similar factual setting, applying relevant High Court precedent, supported the challenge to reassessment action founded on that report. The reassessment notices and all consequential proceedings were quashed in favour of the assessees.</description>
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      <description>Reassessment notices issued solely on the basis of the Shah Commission report on illegal mining were challenged as invalid. The notes state that a coordinate-bench decision in a similar factual setting, applying relevant High Court precedent, supported the challenge to reassessment action founded on that report. The reassessment notices and all consequential proceedings were quashed in favour of the assessees.</description>
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