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2014 (2) TMI 125 - PUNJAB AND HARYANA HIGH COURTPrinciples of natural justice - Validity of addition made upon relying on the statement and affidavit – Held that:- The principles of natural justice, which are inherent in any adjudicatory process, have been violated - The principles of natural justice are too well engrafted in our system of adjudication for us to dilate upon, except to the extent that where an order is passed in violation of the principles of natural justice and serious prejudice is caused to an assessee, such an order cannot stand the test of judicial scrutiny and must fall on the touchstone of violation of the principles of natural justice – the petition allowed to the limited extent of setting aside the conclusions/findings and the additions made on the basis of the statement made by and the affidavit sworn by Sandip Singh but with liberty to the Settlement Commission, to decide the matter afresh – Decided partly in favour of Assessee.
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