TaxTMI 
TaxTMI 
2022 (3) TMI 1296
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....of the High Court has dismissed the said writ petitions in which the appellants herein - original writ petitioners challenged the reopening of the assessment/reassessment proceedings, the original writ petitioners have preferred the present appeals. 2. We have heard Shri Devendra Jain, learned counsel appearing on behalf of the respective appellants and Shri Balbir Singh, learned ASG appearing on behalf of the Revenue. We have gone through the respective orders passed by the High Court dismissing the writ petitions. Having gone through the orders passed by the High Court dismissing the writ petitions, it can be seen that the said orders are cryptic, nonspeaking and nonreasoned orders. The order dated 11.01.2022 reads as under: " ....
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.... petitions. 2.1 The manner in which the High Court has dealt with and disposed of the writ petitions without passing any reasoned order is not appreciated by this Court. When a number of issues/grounds were raised in the writ petitions, it was the duty cast upon the court to deal with the same and thereafter, to pass a reasoned order. When the Constitution confers on the High Courts the power to give relief it becomes the duty of the Courts to give such relief in appropriate cases and the Courts would be failing to perform their duty if relief is refused without adequate reasons. 2.2 The High Court in exercise of powers under Article 226 of the Constitution of India was required to have independently considered whether the question of reo....
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.... disposal of cases is important of higher value is the intrinsic content of judgment. It is further observed that in exercise of powers under Article 226 the courts require to independently consider the issues involved. 3. Applying the law laid by this Court in the aforesaid decisions to the facts of the case on hand and the manner in which the High Court has disposed of the writ petitions, in the interest of sobriety, we may only note that the orders are bereft of reasoning as diverse grounds were urged/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. 4. Since we cannot countenance the manner in which the ord....