ORDER : Heard Learned Counsel on both sides Leave granted. 2. On going through the impugned Order WP No. 1807 of 2011, order dated 23.12.2011 (Bom) 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, in Parvez Nazir Hussein Jafri v. CIT is set aside and the matter is remitted to the High Court for de novo consideration in accordance with law. 3. The civil appeal filed by the Assessee is, accordingly, allowed with no order as to costs.