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2023 (7) TMI 1092 - BOMBAY HIGH COURTApplication u/s 119(2)(a)/(b) requesting allowing carry forward of losses rejected - HELD THAT:- Respondent No. 1 has not articulated as to why it cannot grant relief prayed for by Petitioner. Reasons introduces clarity in an order. The order howsoever brief, should indicate an application of mind all the more when the same can be further challenged. Hon’ble Apex Court in Uttar Pradesh State Road Transport Corporation vs. Jagdish Prasad Gupta [2009 (3) TMI 1070 - SUPREME COURT OF INDIA] has stated reasons introduce clarity in an order. The order howsoever brief, should indicate an application of mind all the more when the same could be further challenged. Therefore, without making any observations on the merits of the matter, we hereby quash and set aside the order and remand the matter back to Respondent No. 1. Respondent No. 1 shall pass a reasoned order dealing with every submissions made by Petitioner and before passing any such order, shall also give a personal hearing to Petitioner.
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