In Brief
Vishal Ashwin Patel challenged the High Court's dismissal of his writ petitions questioning the reopening of tax assessments under Section 148 of the Income Tax Act. The High Court had dismissed the petitions in cryptic, non-reasoned orders without addressing the grounds raised. The Supreme Court held that courts exercising constitutional powers under Article 226 must pass reasoned orders that address all issues and grounds raised. The Court emphasized that reasons are the soul of judicial decisions and their absence prejudices parties and undermines judicial legitimacy. The appeal was allowed and the matter remanded to the High Court to decide the writ petitions afresh with proper reasoning."
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