The Assessee filed writ petition against the issue of notice u/s 148 of the Act and a number of issues or grounds are raised in a writ petition. High Court dismissed the assessee’s writ petitions challenging the reopening of assessments under section 148 of the Income-tax Act, 1961, on appeals, allowing the appeals, that the orders were cryptic, non-speaking and non-reasoned orders. The reopening of the assessment had been challenged on a number of grounds. None of the grounds raised in the writ petitions had been dealt with or considered by the High Court on the merits. There was no discussion at all on any of the grounds raised in the writ petitions. The court had dismissed the writ petitions in a casual manner and had not given reasons for its disinclination to entertain writ petitions. The High Court in exercise of powers under article 226 of the Constitution was required to have independently considered whether the question of reopening of the assessment could be raised in a writ petition and if so, whether or not it was justified. The orders were bereft of reasoning as diverse grounds were raised by the parties which ought to have been examined by the High Court in the first place and a clear finding was required to be recorded upon analysing the relevant documents. The matter was remanded to the High Court for deciding the writ petitions afresh on the merits, in the light of the observations of the court.