Constitution of India, 1950 – Article 226 – Income Tax Act, 1961 – Section 148 – Challenging Re-opening of Assessment – Dismissal of Writ Petition by High Court without giving reasons -An order bereft of reasoning causes prejudice to the parties because it deprives them to know the reasons as to why one party has won and other has lost – Remanded to HC
SUPREME COURT OF INDIA DIVISION BENCH VISHAL ASHWIN PATEL — Appellant Vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(3) AND OTHERS — Respondent ( Before : M.R. Shah and B.V.…