S. 148 : Reassessment-Notice-Writ Petition-High Court dismisses the Petition-Not a reasoned order-Order set aside to High Court and decide a fresh on their merits. [S. 147, Art. 226]

The Assessee challenged the notice issued u/s 148 of the Act on various grounds before the High Court by filing the writ partition. The High Court dismissed the Petition stating that they were not inclined to entertain this petition. On SLP before the Supreme Court, the Supreme Court set aside the impugned order back to the High Court to pass a speaking order on all the grounds raised in the Petition and decide a fresh on their merits. (CA Nos. 2200 to 2203 of 2022) March 28, 2022.

Vishal Ashwin Patel v. ACIT [2022] 136 taxmann.com 372 (SC)
Editorial : Reversed Vishal Ashwin Patel v. ACIT (WP Nos. 3209/2019, 3150/2019, 3208/2019 and 3137/2019 (Bom)(HC) dated January 11, 2022).