In Brief
The Supreme Court allowed four civil appeals against High Court orders that dismissed writ petitions challenging the reopening of income tax assessments under Section 148 of the Income Tax Act. The High Court had dismissed the petitions without providing reasoned orders addressing the diverse grounds raised. The Supreme Court held that High Courts exercising writ jurisdiction under Article 226 must pass reasoned orders containing the facts, issues, parties' submissions, applicable legal principles, and detailed findings. The Court set aside the High Court orders and remanded for fresh consideration on merits, emphasizing that reasons constitute the soul of judicial decisions and bring legitimacy to the judiciary.
The lawyer headnote and full judgment text are available to registered users.