JUDGMENT

M.R. Shah, J.

Feeling aggrieved and dissatisfied with the impugned orders passed by the High Court of Judicature at Bombay in Writ Petitions Nos. 3209/2019, 3150/2019, 3208/2019 and 3137/2019, by which the Division Bench of the High Court has dismissed the said writ petitions in which the appellants herein - original writ petitioners challenged the reopening of the assessment/re-assessment proceedings, the original writ petitioners have preferred the present appeals.

2. We have heard Shri Devendra Jain, learned counsel appearing on behalf of the respective appellants and Shri Balbir Singh, learned ASG appearing on behalf of the Revenue. We have gone through the respective orders passed by the High Court dismissing the writ petitions. Having gone through the orders passed by the High Court dismissing the writ petitions, it can be seen that the said orders are cryptic, non-speaking and non-reasoned orders. The order dated 11.01.2022 reads as under: -

"1. We are not inclined to entertain this petition. At the same time, the Assessing Officer who will be different from the officer who had pass the order dated 10th October, 2019 rejecting the objections filed by petitioner for re-o