1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.4004 OF 1987 M.D. Goculdas ..Petitioner. V/s. Ms. K.T. Randelia, 1st Gift Tax Officer & Anr. ..Respondents. Mr. B.D. Damodar i/b. Kanga & Co. for petitioner. Mr. P.S. Sahadevan for respondents. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- 1. Heard learned counsel for the petitioner and learned counsel for the respondents. Both the parties agree that the notice of reopening was issued on 31st March, 1987 without giving any reasons, in spite of repeated requests to supply reasons. 2. The notice for reopening the assessment for the year 1978-79 was issued on 31st March, 1987 i.e. almost more than 20 years have passed and yet no reasons are furnished. 3. Learned counsel appearing for the petitioner has placed reliance on the Division judgment of this Court in the case of Mrs. Rohini Cedric Santos V/s. Mrs. Prachi Sinha & Anr. in Writ Petition No.3364 of 1987 decided on 6th February, 2002 (unreported). Both the parties agree that that 2 the facts of the present case are identical with that of Rohini Cedric's case as such the issue is covered by the said judgment. Thus for the reasons recorded in the said judgment, the impugned order is set aside and Rule is made absolute in terms of prayer clauses (a) & (b). 4. Petition is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)