HC Cannot set aside reopening of assessment without giving the reason

SUPREME COURT OF INDIA Parvez Nazir Hussein Jafri Versus Commissioner of Income-tax CIVIL APPEAL NO. 6904 OF 2012 SEPTEMBER 24, 2012 ORDER 1. Heard learned counsel on both sides 2. Leave granted. 3. On going through the impugned Order of the High Court, we find that no reasons have been given by the High Court for setting aside the re-opening of assessment. In the circumstances, the impugned Order of the High Court dated 23rd December, 2011, in Writ Petition No. 1807 of 2011, is set aside and the matter is remitted to the High Court for de novo consideration in accordance with...