Vishal Ashwin Patel vs ACIT

Authority: Supreme Court Date: 2022-03-28 Section: 226, 147, 148 Acts: Income Tax Act 1961, Constitution of India Result: Allowed Citation: 2210Taxpundit15 Justices: M. R. SHAH & B.V. NAGARATHNA Appeal No: CIVIL APPEAL NO. 2201 OF 2022, CIVIL APPEAL NO. 2202 OF 2022, CIVIL APPEAL NO. 2203 OF 2022
Whether the High Court's dismissal of writ petitions challenging reassessment proceedings under Section 148 of the Income Tax Act without reasoned order is sustainable --- Held No, as reasoned orders are mandatory under Article 226 of the Constitution.

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